The Total fiscal cost of indirect taxation: an approximation using Catalonia's recent input-output table

In this note we quantify to what extent indirect taxation influences and distorts prices. To do so we use the networked accounting structure of the most recent input-output table of Catalonia, an autonomous region of Spain, to model price formation. The role of indirect taxation is considered both from a classical value perspective and a more neoclassical flavoured one. We show that they would yield equivalent results under some basic premises. The neoclassical perspective, however, offers a bit more flexibility to distinguish among different tax figures and hence provide a clearer disaggregate picture of how an indirect tax ends up affecting, and by how much, the cost structure.

Optable : The operation table serious game

Aquest treball consisteix en la realització d'un estudi al voltant dels anomenats serious games, jocs destinats a l'aprenentatge. Concretament, el projecte es centra en els serious games d'àmbit sanitari. A més d'un estudi de l'art, el treball consta del desenvolupament d'un serious game anomenat Optable per a la pràctica de la preparació del material quirúrgic d'una taula d'operacions. Aquesta aplicació ha estat desenvolupada sota llicència GNU GPL.

Zenith angle distributions at Super-Kamiokande and SNO and the solution of the solar neutrino problem

We have performed a detailed study of the zenith angle dependence of the regeneration factor and distributions of events at SNO and SK for different solutions of the solar neutrino problem. In particular, we discuss the oscillatory behavior and the synchronization effect in the distribution for the LMA solution, the parametric peak for the LOW solution, etc. A physical interpretation of the effects is given. We suggest a new binning of events which emphasizes the distinctive features of the zenith angle distributions for the different solutions. We also find the correlations between the integrated day-night asymmetry and the rates of events in different zenith angle bins. The study of these correlations strengthens the identification power of the analysis.

Fixed-angle elastic hadron scattering

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A new and simple variable-angle accessory for infrared specular reflectance

A simple, low-cost accessory (patent pending) with only two flat mirrors and a new variable-angle mechanism has been developed for infrared specular reflectance measurements. The system allows the angles of incidence to be varied continuously from 15° (near normal incidence) to 85° (near grazing angle) without losing the alignment of the accessory. The reflectivity of boron nitride thin films deposited on metallic substrates has been measured at different angles of incidence to demonstrate the utility of this accessory.

Depinning transition of dislocation assemblies: Pileups and low-angle grain boundaries

We investigate the depinning transition occurring in dislocation assemblies. In particular, we consider the cases of regularly spaced pileups and low-angle grain boundaries interacting with a disordered stress landscape provided by solute atoms, or by other immobile dislocations present in nonactive slip systems. Using linear elasticity, we compute the stress originated by small deformations of these assemblies and the corresponding energy cost in two and three dimensions. Contrary to the case of isolated dislocation lines, which are usually approximated as elastic strings with an effective line tension, the deformations of a dislocation assembly cannot be described by local elastic interactions with a constant tension or stiffness. A nonlocal elastic kernel results as a consequence of long-range interactions between dislocations. In light of this result, we revise statistical depinning theories of dislocation assemblies and compare the theoretical results with numerical simulations and experimental data.

Analyse de l'angle naso-labial

Nous avons analysé l'angle naso-labial et les différents facteurs qui l'influencent, chez des patients de 9 ans ± 1,4. Nous avons obten u une valeur moyenne de 115,30 ± 10,8. L'inclinaison et la position de l'incisive supérieure et l'angle ANB constituent les facteurs osseux et dentaires qui ont la plus grande répercussion sur l'angle naso-labial. Le sexe et l'age n'ont pas eu d'influences statistiquement significatives sur les résultats. L'incompétence labiale s'est avérée etre la cause d'un angle plus aigu

Analyse de l'angle naso-labial

Nous avons analysé l'angle naso-labial et les différents facteurs qui l'influencent, chez des patients de 9 ans ± 1,4. Nous avons obten u une valeur moyenne de 115,30 ± 10,8. L'inclinaison et la position de l'incisive supérieure et l'angle ANB constituent les facteurs osseux et dentaires qui ont la plus grande répercussion sur l'angle naso-labial. Le sexe et l'age n'ont pas eu d'influences statistiquement significatives sur les résultats. L'incompétence labiale s'est avérée etre la cause d'un angle plus aigu

Deposición transversal de líquido de las boquillas de doble abanico TTJ60-11004 y TTJ60-11002 en distintas condiciones operacionales

El objetivo de este trabajo fue el de evaluar la deposición transversal de caldo de las boquillas pulverizadoras de doble abanico TTJ60-11004 y TTJ60-11002 en distintas condiciones operacionales. Se utilizaron 5 muestras de cada boquilla pulverizadora siendo considerada cada unidad, una repetición. La distribución de caldo fue evaluada por medio de una mesa de evaluación de distribución construida de acuerdo con la norma ISO 56821. Se evaluó el perfil de distribución individual, la distribución volumétrica simulada de la superposición de los chorros por medio del coeficiente de variación (CV%) de los volúmenes colectados, el caudal y el ángulo de abertura de los chorros. Las condiciones operacionales fueron: presión de trabajo de 200, 300 y 400 Kpa, altura de 30, 40 y 50 cm en relación al blanco y espaciamiento entre boquillas simulados en Software (Microsoft Excel) entre 45 y 100 cm. Las boquillas presentaron perfil individual descontinuo con la mayor deposición de líquido en la región central y reducción del volumen gradual en dirección a las extremidades. El aumento de la presión promovió alargamiento del perfil y de la franja de aplicación. Las boquillas proporcionaron perfil uniforme que dependió del espaciamiento entre las boquillas, con valores menores con reducción en el espaciamiento y en presiones mayores. El caudal y el ángulo del chorro aumentaron con el incremento en la presión.

Electronic properties of a quantum wire with arbitrary bending angle

The electron transmission and bound state properties of a quantum wire with a sharp bend at arbitrary angle are studied, extending results on the right angle sharp bend (the L¿shaped wire). These new results are compared to those of a similar structure, the circular bend wire. The possibility of using a bent wire to perform transistor action is also discussed.

Quantification of the bond-angle dispersion by Raman spectroscopy and the strain energy of amorphous silicon

A thorough critical analysis of the theoretical relationships between the bond-angle dispersion in a-Si, Δθ, and the width of the transverse optical Raman peak, Γ, is presented. It is shown that the discrepancies between them are drastically reduced when unified definitions for Δθ and Γ are used. This reduced dispersion in the predicted values of Δθ together with the broad agreement with the scarce direct determinations of Δθ is then used to analyze the strain energy in partially relaxed pure a-Si. It is concluded that defect annihilation does not contribute appreciably to the reduction of the a-Si energy during structural relaxation. In contrast, it can account for half of the crystallization energy, which can be as low as 7 kJ/mol in defect-free a-Si