Social Security in Theory and Practice (II): Efficiency Theories, Narrative Theories, and Implications for Reform

166 countries have some kind of public old age pension. What economic forces create and sustain old age Social Security as a public program? Mulligan and Sala-i-Martin (1999b) document several of the internationally and historically common features of social security programs, and explore "political" theories of Social Security. This paper discusses the "efficiency theories", which view creation of the SS program as a full of partial solution to some market failure. Efficiency explanations of social security include the "SS as welfare for the elderly" the "retirement increases productivity to optimally manage human capital externalities", "optimal retirement insurance", the "prodigal father problem", the "misguided Keynesian", the "optimal longevity insurance", the "government economizing transaction costs", and the "return on human capital investment". We also analyze four "narrative" theories of social security: the "chain letter theory", the "lump of labor theory", the "monopoly capitalism theory", and the "Sub-but-Nearly-Optimal policy response to private pensions theory". The political and efficiency explanations are compared with the international and historical facts and used to derive implications for replacing the typical pay-as-you-go system with a forced savings plan. Most of the explanations suggest that forced savings does not increase welfare, and may decrease it.

Social security in theory and practice (II): Efficiency theories, narrative theories and implications for reform

166 countries have some kind of public old age pension. What economic forcescreate and sustain old age Social Security as a public program? Mulligan and Sala-i-Martin (1999b) document several of the internationally and historically common features of social security programs, and explore "political" theories of Social Security. This paper discusses the "efficiency theories", which view creation of the SS program as a full of partial solution to some market failure. Efficiency explanations of social security include the "SS as welfare for the elderly" the "retirement increases productivity to optimally manage human capital externalities", "optimal retirement insurance", the "prodigal father problem", the "misguided Keynesian", the "optimal longevity insurance", the "governmenteconomizing transaction costs", and the "return on human capital investment". We also analyze four "narrative" theories of social security: the "chain letter theory", the "lump of labor theory", the "monopoly capitalism theory", and the "Sub-but-Nearly-Optimal policy response to private pensions theory".The political and efficiency explanations are compared with the international and historical facts and used to derive implications for replacing the typical pay-as-you-go system with a forced savings plan. Most of the explanations suggest that forced savings does not increase welfare, and may decrease it.

Environmental factors giving rise to variations in national management accounting practice

Comparative national management accounting is the least developed aspect in the field of international accounting. Only during the second half of the 1990's some comparisons of national managementaccounting practice have appeared published but only at theregional level. In this paper a range of factors that give rise to variations in national management accounting practice are postulated. We support this list with examples from a range of analyses of national management accounting practices, drawing particularly on the work of Lizcano (1996) and Bhimani (1996).Finally, twelve key factors are identified as influencing an individual country's approach to management accounting.

Social security in theory and practice (I): Facts and political theories

166 countries have some kind of public old age pension. What economic forcescreate and sustain old age Social Security as a public program? We document some of the internationally and historically common features of Social Security programs including explicit and implicit taxes on labor supply, pay-as-you-go features, intergenerational redistribution, benefits which areincreasing functions of lifetime earnings and not means-tested. We partition theories of Social Security into three groups: "political", "efficiency" and "narrative" theories. We explore three political theories in this paper: the majority rational voting model (with its two versions: "the elderly as the leaders of a winning coalition with the poor" and the "once and for all election" model), the "time-intensive model of political competition" and the "taxpayer protection model". Each of the explanations is compared with the international and historical facts. A companion paper explores the "efficiency" and "narrative" theories, and derives implicationsof all the theories for replacing the typical pay-as-you-go system with a forced savings plan.

Gènere no normatiu i formació en el grau en treball social

En aquest informe es detallen els elements fonamentals d’una recerca duta a terme en tres universitats catalanes respecte dels continguts formatius en matèria de gènere del Grau en Treball Social. Recerca que parteix de la hipòtesi de que realitats de gènere no normatives, que requereixen ser abordades des de l’exercici professional del Treball Social, no tenen presència en els currículums formatius. Els continguts temàtics de les guies d’aprenentatge de les assignatures que conformen els plans d’estudi, i una enquesta als estudiants al final del seu procés formatiu vers als seus coneixements en matèria de gènere, són els dos eixos d’anàlisi que han permès arribar a unes primeres conclusions de caràcter preliminar, les quals conformen un escenari global caracteritzat per una presència residual d’aquestes realitats de gènere no normatives, i que planteja la necessitat de dur a terme una reflexió i revisió acadèmica al respecte.

Financial crisis: theory and practice

In the last 50 years, we have had approximately 40 events with characteristics related to financial crisis. The most severe crisis was in 1929, when the financial markets plummet and the US gross domestic product decline in more than 30 percent. Recently some years ago, a new crisis developed in the United States, but instantly caused consequences and effects in the rest of the world.This new economic and financial crisis has increased the interest and motivation for the academic community, professors and researchers, to understand the causes and effects of the crisis, to learn from it. This is the one of the main reasons for the compilation of this book, which begins with a meeting of a group of IAFI researchers from the University of Barcelona, where researchers form Mexico and Spain, explain causes and consequences of the crisis of 2007.For that reason, we believed this set of chapters related to methodologies, applications and theories, would conveniently explained the characteristics and events of the past and future financial crisisThis book consists in 3 main sections, the first one called "State of the Art and current situation", the second named "Econometric applications to estimate crisis time periods" , and the third one "Solutions to diminish the effects of the crisis". The first section explains the current point of view of many research papers related to financial crisis, it has 2 chapters. In the first one, it describe and analyzes the models that historically have been used to explain financial crisis, furthermore, it proposes to used alternative methodologies such as Fuzzy Cognitive Maps. On the other hand , Chapter 2 , explains the characteristics and details of the 2007 crisis from the US perspective and its comparison to 1929 crisis, presenting some effects in Mexico and Latin America.The second section presents two econometric applications to estimate possible crisis periods. For this matter, Chapter 3, studies 3 Latin-American countries: Argentina, Brazil and Peru in the 1994 crisis and estimates the multifractal characteristics to identify financial and economic distress.Chapter 4 explains the crisis situations in Argentina (2001), Mexico (1994) and the recent one in the United States (2007) and its effects in other countries through a financial series methodology related to the stock market.The last section shows an alternative to prevent the effects of the crisis. The first chapter explains the financial stability effects through the financial system regulation and some globalization standards. Chapter 6, study the benefits of the Investor activism and a way to protect personal and national wealth to face the financial crisis risks.

Roman amphora trade across the Straits of Gibraltar: An ancient 'anti-economic practice'?

Summary. Olive oil and fish products from the south of Hispania and North Africa played an important role in the Roman economy. The authors call attention to the asymmetrical distribution of archaeological data available on this subject, in particular the location of amphora kilns, and try to give an explanation, based on the evolution of European archaeology in the twentieth century.

Good practice for dialogue and communication as strategic principle for policing political manifestations in Europe (GODIAC):field study handbook

This handbook describes the peer review methodology that was applied at the GODIAC project fi eld studies1. The peer review evaluation method as initiated by Otto Adang in the Netherlands and further developed in a European football context (Adang & Brown, 2008) involves experienced police offi cers cooperating with researchers to perform observational fi eld studies to identify good practices and learning points for public order management. The handbook builds on the GODIAC seminars and workshops, for the fi eld study members, which took place in September 2010, January 2012 and January 2013. The handbook has been discussed in the project group and in the steering committee. It is primarily written for the GODIAC fi eld study members as background material for understanding the fi eld study process and for clarifying the different responsibilities that enable active participation in the fi eld study. The handbook has been developed during the project period and incorporates learning points and developments of the peer review method. The handbook aims at promoting the use of fi eld studies for evaluation of policing major events.

Good practice for dialogue and communication as strategic principle for policing political manifestations in Europe (GODIAC):the anthology

The volume is divided into two parts; the fi rst deals with issues related to the police, and the second addresses issues related to demonstrators and protesters. We hope that this volume will provide further insight into issues associated with policing at major events and shed light on the complexity of the organisations, motives, and strategies in play whenever protester groups are involved.

Good practice for dialogue and communication as strategic principle for policing political manifestations in Europe (GODIAC):recommendations for policing political manifestations in Europe

This report summarises the fi eld study results of the project ’Good practice for dialogue and communication as strategic principles for policing political manifestations in Europe’ (GODIAC).1 The overall idea was to integrate operative police work, research and training within the fi eld and to build international and institutional networks, ensuring and recognising the responsibilities of the organisers. The purpose of the GODIAC project was to contribute to the development of a European approach to policing political manifestations.

The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France

Optimal tax formulas expressed in "sufficient statistics" are usually calibrated under the assumptionthat the relevant tax elasticities are unaffected by other available policy instruments.In practice though, tax authorities have many more instruments than the mere tax rates andtax elasticities are functions of all these policy instruments. In this paper we provide evidencethat tax elasticities are extremely sensitive to a particular policy instrument: the level of taxenforcement. We exploit a natural experiment that took place in France in 1983, when the taxadministration tightened the requirements to claim charitable deductions. The reform led to asubstantial drop in the amount of contributions reported to the administration, which can becredibly attributed to overreporting of charitable contributions before the reform, rather thanto a real change in giving behaviours. We show that the reform was also associated with asubstantial decline in the absolute value of the elasticity of reported contributions. This findingallows us to partially identify the elasticity of overreporting contributions, which is shown tobe large and inferior to -2 in the lax enforcement regime. We further show using bunching oftaxpayers at kink-points of the tax schedule that the elasticity of taxable income also experienceda significant decline after the reform. Our results suggest that optimizing the tax rate fora given tax elasticity when other policy instruments are not optimized can lead to misleadingconclusions when tax authorities have another instrument that could set the tax elasticity itselfat its optimal level as in Kopczuk and Slemrod [2002].

Grau de satisfacció d'un col·lectiu de persones grans en relació a l'atenció rebuda dels professionals d'infermeria durant la seva hospitalització

Introducció: La preocupació per la qualitat assistencial, i concretament per la qualitat de les cures infermeres, la satisfacció percebuda pel pacient com element fonamental com a indicador de la qualitat dels serveis sanitaris i clau en la millora de la qualitat assistencial, i el fet que a l’estat espanyol hi ha pocs estudis de satisfacció específics de la població anciana hospitalitzada, ens va portar a plantejar un estudi amb l’objectiu de valorar el grau de satisfacció de les persones grans hospitalitzades en relació a l’atenció rebuda dels professionals d’infermeria. Metodologia: S’ha realitzat un estudi descriptiu i transversal en un col.lectiu de 42 persones hospitalitzades d’edat ≥ 60 anys. El grau de satisfacció es va determinar amb “La Monica Oberst Patient Satisfaction Scale 12” (LOPSS 12), versió reduïda en castellà. La personalització de les cures es va valorar amb un qüestionari que valora la relació infermera-usuari extret de l’Índex de Personalització de les Cures. L'anàlisi estadística es va dur a terme amb el programa informàtic SPSS® vs 21.0. Resultats: Es va evidenciar un elevat grau de satisfacció global amb les cures d’infermeria (8,8  1,5 / 10), però el nivell global de personalització d’aquestes cures no va ser molt satisfactori (3,4  2,1 / 7). Els homes van valorar millor a les infermeres respecte a que consideraven les seves opinions i preferències (p=0,03) i contestaven amb rapidesa les seves trucades (p=0,009). La personalització de les cures millorava conforme incrementava el grau de satisfacció global (r = 0,582; p = 0,000) i amb el temps d’hospitalització (r = 0,344; p = 0,026). Conclusions: El grau de satisfacció global respecte la satisfacció en l’atenció rebuda per part d’infermeria, va ser elevat però amb baix grau de personalització, mostrant major satisfacció els homes respecte les dones. Conèixer l’opinió dels usuaris representa una oportunitat pels professionals de reflexionar sobre la pràctica clínica i ser crítics per avançar en el desenvolupament de la professió, identificant aspectes susceptibles de millora 5 amb la finalitat d’augmentar la qualitat de les cures que es presten, així com la qualitat de vida de les persones.

Cap mòbil amb tecnologia led RGBW controlat per DMX

Disseny tant a nivell de hardware com de software d’un cap mòbil amb tecnologia led RGBW controlat pel protocol DMX512. Aquest projecte es limita al disseny i a la realització de tots els elements de software i hardware necessaris per crear un prototipus de cap mòbil que pugui ser controlat mitjançant el protocol DMX. Per tant, està encarat completament cap a la vessant electrònica i de programació sense fer referència als materials i elements constructius utilitzats o sobre el disseny i estètica del producte