Gifts of Mars: Warfare and Europe's early rise to riches

Today, per capita income differences around the globe are large ? varying by as much as a factor of 35 across countries (Hall and Jones 1999). These differentials mostly reflect the "Great Divergence" (Sam Huntingon) ? the fact that Western Europe and former European colonies grew rapidly after 1800, while other countries grew much later or stagnated. What is less well-known is that a "First Divergence" preceded the Great Divergence: Western Europe surged ahead of the rest of the world long before technological growth became rapid. Europe in 1500 was already twice as rich on a per capita basis as Africa, and one-third richer than most of Asia (Maddison 2007). In this essay, we explain how Europe's tumultuous politics and deadly penchant for warfare translated into a sustained advantage in per capita incomes.

Genetic origin of the relationship between parental negativity and behavior problems from early childhood to adolescence: A longitudinal genetically sensitive study.

Little is known about how genetic and environmental factors contribute to the association between parental negativity and behavior problems from early childhood to adolescence. The current study fitted a cross-lagged model in a sample consisting of 4,075 twin pairs to explore (a) the role of genetic and environmental factors in the relationship between parental negativity and behavior problems from age 4 to age 12, (b) whether parent-driven and child-driven processes independently explain the association, and (c) whether there are sex differences in this relationship. Both phenotypes showed substantial genetic influence at both ages. The concurrent overlap between them was mainly accounted for by genetic factors. Causal pathways representing stability of the phenotypes and parent-driven and child-driven effects significantly and independently account for the association. Significant but slight differences were found between males and females for parent-driven effects. These results were highly similar when general cognitive ability was added as a covariate. In summary, the longitudinal association between parental negativity and behavior problems seems to be bidirectional and mainly accounted for by genetic factors. Furthermore, child-driven effects were mainly genetically mediated, and parent-driven effects were a function of both genetic and shared-environmental factors.

The changing relationship between tax and financial reporting in Spain

The degree of connection between tax and financial reporting is regarded as a key factor in the study of international accounting differences. The position for Spain is briefly outlined in previous research but without examination of any specific accounting issues except, in outline only, depreciation and the tax-free revaluation of assets from 1977 to 1983. The absence of a detailed study of the major tax/accounting linkages for Spain is of particular importance because the relationship is regarded as having changed dramatically in the early 1990s, from a position of tax dominance. In order to measure the links between tax and financial reporting, we adopt the methodology of Lamb et al. (1998) by assessing major accounting topics using a five-case classification shown as Table 1. We refute the proposition that suggests that the link between tax/accounting has been reduced substantially.

Tax incentives and direct support for R&D: What do firms use and why?

This paper studies whether firms' use of R&D subsidies and R&D tax incentives is correlated to two sources of underinvestment in R&D, financing constraints and appropriability. We find that financially constrained SMEs are less likely to use R&D tax credits and more likely to obtain subsidies. SMEs using legal methods to protect their intellectual property are more likely to use tax incentives. Results are ambiguous for large firms. For both having previous experience in R&D increases the likelihood of using tax incentives, while it reduces the likelihood of using exclusively subsidies, suggesting that the latter induce entry into R&D. Results imply that direct funding and tax credits do not have the same ability to address each source of R&D underinvestment, and that on average subsidies may be better suited than tax credits at least for SMEs. From a policy perspective these tools may be complements rather than substitutes.

Fsp27/CIDEC is a CREB target gene induced during early fasting in liver and regulated by FA oxidation rate

FSP27 (CIDEC in humans) is a protein associated with lipid droplets that downregulates the fatty acid oxidation (FAO) rate when it is overexpressed. However, little is known about its physiological role in liver. Here, we show that fasting regulates liver expression of Fsp27 in a time-dependent manner. Thus, during the initial stages of fasting a maximal induction of 800-fold was achieved, while during the later phase of fasting, Fsp27 expression decreased. The early response to fasting can be explained by a canonical PKA-CREB-CRTC2 signaling pathway since: i) CIDEC expression was induced by forskolin, ii) Fsp27 promoter activity was increased by CREB, and iii) Fsp27 expression was upregulated in the liver of Sirt1 knockout animals. Interestingly, pharmacological (etomoxir) or genetic (Hmgcs2 interference) inhibition of the FAO rate increases the in vivo expression of Fsp27 during fasting. Similarly, CIDEC expression was upregulated in HepG2 cells by either etomoxir or HMGCS2 interference. Our data indicate that there is a kinetic mechanism of auto-regulation between short- and long-term fasting, by which free fatty acids delivered to the liver during early fasting are accumulated/exported by FSP27/CIDEC, while over longer periods of fasting they are degraded in the mitochondria through the carnitine palmitoyl transferase (CPT) system.

The effects of tax deductibility on the mix of property taxes and use charges: an empirical analysis of the spanish case

This paper tests some hypothesis about the determinants of the local tax structure. In particular, we focus on the effects that the property tax deductibility in the national income tax has on the relative use of the property tax and user charges. We deal with the incentive effects that local governments face regarding the different sources of revenue by means of a model in which the local tax structure and the level of public expenditure arise as a result of the maximizing behaviour of local politicians subject to the economic effects of the tax system. We attempt to test the hypothesis developed with data corresponding to a set of Spanish municipalities during the period 1987-9l. We find that tax deductibility provides incentives to raise revenues from the property tax but does not introduce a biass against user charges or in favor of overall spending growth

La licitud de l’interès: evolució històrica d’un tema de moral econòmica

[cat] El problema de la consideració de qualsevol interès com a usura i les formes per a evitar la condemna eclesiàstica foren uns dels principals temes econòmics i morals de l’Europa tradicional. Aquest paper mostra els orígens i fonaments de la doctrina eclesiàstica sobre la usura, l’aparición dels instruments comercials i financers que evitaven la condemna de l’església i les excepcions i noves doctrines que consideraven lícit el benefici procedent del préstec.

The effects of tax deductibility on the mix of property taxes and use charges: an empirical analysis of the spanish case

This paper tests some hypothesis about the determinants of the local tax structure. In particular, we focus on the effects that the property tax deductibility in the national income tax has on the relative use of the property tax and user charges. We deal with the incentive effects that local governments face regarding the different sources of revenue by means of a model in which the local tax structure and the level of public expenditure arise as a result of the maximizing behaviour of local politicians subject to the economic effects of the tax system. We attempt to test the hypothesis developed with data corresponding to a set of Spanish municipalities during the period 1987-9l. We find that tax deductibility provides incentives to raise revenues from the property tax but does not introduce a biass against user charges or in favor of overall spending growth

Thin silicon films ranging from amorphous to nanocrystalline obtained by Hot-Wire CVD

In this paper, we have presented results on silicon thin films deposited by hot-wire CVD at low substrate temperatures (200 °C). Films ranging from amorphous to nanocrystalline were obtained by varying the filament temperature from 1500 to 1800 °C. A crystalline fraction of 50% was obtained for the sample deposited at 1700 °C. The results obtained seemed to indicate that atomic hydrogen plays a leading role in the obtaining of nanocrystalline silicon. The optoelectronic properties of the amorphous material obtained in these conditions are slightly poorer than the ones observed in device-grade films grown by plasma-enhanced CVD due to a higher hydrogen incorporation (13%).

La licitud de l’interès: evolució històrica d’un tema de moral econòmica

[cat] El problema de la consideració de qualsevol interès com a usura i les formes per a evitar la condemna eclesiàstica foren uns dels principals temes econòmics i morals de l’Europa tradicional. Aquest paper mostra els orígens i fonaments de la doctrina eclesiàstica sobre la usura, l’aparición dels instruments comercials i financers que evitaven la condemna de l’església i les excepcions i noves doctrines que consideraven lícit el benefici procedent del préstec.

El origen de la construcción fenomenalista: Mach, Moore y Whitehead

It's usually believed that the idea of applying logical methods to constructivist phenomenalism was, --in general- a result of Russell's originality. In this paper is argued that some important ideas were in fact due to Mach, Moore and Whitehead. According to the author, Russell got from Mach the general idea of epistemology as an analysis of scientific concepts and, specially,the idea of sensations as the building blocks for his logical construction. Moore made Russell believe that only sensations are known in a direct way, and so, the existence of external objects as the cause of our perceptions is only inferred. Moreover, according to the author, Russell's views on sense data -his sensibilia- are also due to Moore. Finally, Russell got from Whitehead the idea of the phenomenical reconstruction as an alternative to the causal theory of perception, and also how the logical construction should be done. The author undertakes also a detailed analysis of some early works of Whitehead not very well known.