A theoretical and practical study on linear reforms of dual taxes

We extend the linear reforms introduced by Pf¨ahler (1984) to the case of dual taxes. We study the relative effect that linear dual tax cuts have on the inequality of income distribution -a symmetrical study can be made for dual linear tax hikes-. We also introduce measures of the degree of progressivity for dual taxes and show that they can be connected to the Lorenz dominance criterion. Additionally, we study the tax liability elasticity of each of the reforms proposed. Finally, by means of a microsimulation model and a considerably large data set of taxpayers drawn from 2004 Spanish Income Tax Return population, 1) we compare different yield-equivalent tax cuts applied to the Spanish dual income tax and 2) we investigate how much income redistribution the dual tax reform (Act ‘35/2006’) introduced with respect to the previous tax.

A unified approach for representing rows and columns in contingency tables

By using suitable parameters, we present a uni¯ed aproach for describing four methods for representing categorical data in a contingency table. These methods include:correspondence analysis (CA), the alternative approach using Hellinger distance (HD),the log-ratio (LR) alternative, which is appropriate for compositional data, and theso-called non-symmetrical correspondence analysis (NSCA). We then make an appropriate comparison among these four methods and some illustrative examples are given.Some approaches based on cumulative frequencies are also linked and studied usingmatrices.Key words: Correspondence analysis, Hellinger distance, Non-symmetrical correspondence analysis, log-ratio analysis, Taguchi inertia

La selva tecnológica: sistemas socitécnicos y antropología simétrica en comunidades ribereñas del Bajo Amazonas

El objetivo de esta tesis es reinterpretar la idea “tecnología” partiendo del ejemplo etnográfico de varias comunidades ribereñas del Bajo Amazonas. La hipótesis que va a defenderse es que si se trasciende la perspectiva técnica y se analiza la “tecnología” desde un punto de vista antropológico, ésta se revela como algo indisociable de otras dimensiones sociales como 1. el cuerpo, 2. el conocimiento local 3. la modernización, 4. la política agraria y 5. la espiritualidad. Los datos etnográficos se han obtenido durante diez meses de trabajo de campo en diversas comunidades ribereñas formadas, principalmente, por población mestiza. La situación híbrida de estos ribereños, que mantienen las técnicas tradicionales indígenas y a la vez se acomodan al influjo de la modernidad, permite tender un puente analítico entre la tecnología amazónica y la tecnología “occidental”. El objetivo teórico que subyace a la propia etnografía es establecer un eje de simetría entre ambos sistemas sociotécnicos, para lo cual se propone evitar la valoración de la tecnología en tanto que instrumento y einterpretarla como estrategia relacional. Partiendo de esa perspectiva analítica, a lo largo de este trabajo se verá cómo la antropología amazónica y la antropología de la tecnología, aparentemente disociadas, confluyen en un cuadro interpretativo según el cual los ribereños del Bajo Amazonas (y si la simetría es correcta, también la población postindustrial), tienden a disolver la clásica distinción naturaleza/cultura en la continuidad relacional generada por sus sistemas tecnológicos.

Autonomía comunitaria y caciquismo: identidad étnica, control social y violencia en una comunidad mixe de Oaxaca

La etnografía de la comunidad mixe de Salto de la Tuxpana y del grave conflicto que se produjo entre 2005 y 2007 es el punto de partida del presente artículo. La investigación realizada arrojó como resultado más destacado el descubrimiento de un violento cacicazgo, legitimado ideológicamente en la autonomía comunitaria, la identidad étnica y el reclamo de una jurisdicción propia, y asentado firmemente sobre tres mecanismos de control social: protección a través de la Policía Comunitaria Armada, acceso a la tierra y acceso a los programas de «desarrollo». El caciquismo se define como el régimen político personalista, basado en estructuras clientelares, que monopoliza y controla recursos y votos. También se propone la hipótesis de que la mayor parte de la violencia desplegada por los caciques es el resultado del proceso de reproducción social del mismo sistema político, cuando se genera una faccionalización simétrica de la comunidad, después de un periodo de estabilidad complementaria.

Uncorrelatedness in growing networks with preferential survival of nodes

The emergence of uncorrelated growing networks is proved when nodes are removed either uniformly or under the preferential survival rule recently observed in the World Wide Web evolution. To this aim, the rate equation for the joint probability of degrees is derived, and stationary symmetrical solutions are obtained, by passing to the continuum limit. When a uniformly random removal of extant nodes and linear preferential attachment of new nodes are at work, we prove that the only stationary solution corresponds to uncorrelated networks for any removal rate r ∈ (0,1). In the more general case of preferential survival of nodes, uncorrelated solutions are also obtained. These results generalize the uncorrelatedness displayed by the (undirected) Barab´asi-Albert network model to models with uniformly random and selective (against low degrees) removal of nodes

A theoretical and practical study on linear reforms of dual taxes

[cat] En aquest treball extenem les reformes lineals introduïdes per Pfähler (1984) al cas d’impostos duals. Estudiem l’efecte relatiu que els retalls lineals duals d’un impost dual tenen sobre la distribució de la desigualtat -es pot fer un estudi simètric per al cas d’augments d’impostos-. Tambe introduïm mesures del grau de progressivitat d’impostos duals i mostrem que estan connectades amb el criteri de dominació de Lorenz. Addicionalment, estudiem l’elasticitat de la càrrega fiscal de cadascuna de les reformes proposades. Finalment, gràcies a un model de microsimulació i una gran base de dades que conté informació sobre l’IRPF espanyol de l’any 2004, 1) comparem l’efecte que diferents reformes tindrien sobre l’impost dual espanyol i 2) estudiem quina redistribució de la riquesa va suposar la reforma dual de l’IRPF (Llei ’35/2006’) respecte l’anterior impost.

Effective one-dimensional square well for two-dimensional quantum wires

The symmetrical two-dimensional quantum wire with two straight leads joined to an arbitrarily shaped interior cavity is studied with emphasis on the single-mode approximation. It is found that for both transmission and bound-state problems the solution is equivalent to that for an energy-dependent one-dimensional square well. Quantum wires with a circular bend, and with single and double right-angle bends, are examined as examples. We also indicate a possible way to detect bound states in a double bend based on the experimental setup of Wu et al.

Phase-field approach to spatial perturbations in normal Saffman-Taylor fingers

We make a numerical study of the effect that spatial perturbations have in normal Saffman-Taylor fingers driven at constant pressure gradients. We use a phase field model that allows for spatial variations in the Hele-Shaw cell. We find that, regardless of the specific way in which spatial perturbations are introduced, a lateral instability develops on the sides of the propagating Saffman-Taylor finger. Moreover, the instability exists regardless of the intensity of spatial perturbations in the cell as long as the perturbations are felt by the finger tip. If, as the finger propagates, the spatial perturbations felt by the tip change, the instability is nonperiodic. If, as the finger propagates, the spatial perturbations felt by the tip are persistent, the instability developed is periodic. In the later case, the instability is symmetrical or asymmetrical depending on the intensity of the perturbation.

A theoretical and practical study on linear reforms of dual taxes

[cat] En aquest treball extenem les reformes lineals introduïdes per Pfähler (1984) al cas d’impostos duals. Estudiem l’efecte relatiu que els retalls lineals duals d’un impost dual tenen sobre la distribució de la desigualtat -es pot fer un estudi simètric per al cas d’augments d’impostos-. Tambe introduïm mesures del grau de progressivitat d’impostos duals i mostrem que estan connectades amb el criteri de dominació de Lorenz. Addicionalment, estudiem l’elasticitat de la càrrega fiscal de cadascuna de les reformes proposades. Finalment, gràcies a un model de microsimulació i una gran base de dades que conté informació sobre l’IRPF espanyol de l’any 2004, 1) comparem l’efecte que diferents reformes tindrien sobre l’impost dual espanyol i 2) estudiem quina redistribució de la riquesa va suposar la reforma dual de l’IRPF (Llei ’35/2006’) respecte l’anterior impost.

Pseudo-two-girdles c-axis fabric patterns in a quartz-feldspar mylonite (Costabona granodiorite, Canigo massif)

An example of the relationship that exist between the preferred crystaliografic orientation of quartz grains and the attitude of the mylonite foliation of quartz-feldspar mylonites is described. These rocks are the result of the inhomogeneous deformation under low-grade metamorphic conditions of a late Hercynian granodiorite, intruded into the gneisses of the slopes of the Canig massif (Eastern Pyrenees). The Costabona mylonites have a quartz c-axis fabric in pseudo-twogirdles symmetrical with respect to the mylonite foliation and perpendicular to the shearband systems which produce an extensional crenulation of the mylonite foliation.

Quantifying Social Asymmetric Structures

Many social phenomena involve a set of dyadic relations among agents whose actions may be dependent. Although individualistic approaches have frequently been applied to analyze social processes, these are not generally concerned with dyadic relations nor do they deal with dependency. This paper describes a mathematical procedure for analyzing dyadic interactions in a social system. The proposed method mainly consists of decomposing asymmetric data into their symmetrical and skew-symmetrical parts. A quantification of skew-symmetry for a social system can be obtained by dividing the norm of the skew-symmetrical matrix by the norm of the asymmetric matrix. This calculation makes available to researchers a quantity related to the amount of dyadic reciprocity. Regarding agents, the procedure enables researchers to identify those whose behavior is asymmetric with respect to all agents. It is also possible to derive symmetric measurements among agents and to use multivariate statistical techniques.

Regio- and stereoselective microwave-assisted synthesis of 5-alkyl-4-alkenyl-4-phenyl-1,3-oxazolidin-2-ones

Chiral symmetrical alk-2-yne-1,4-diols have been stereoselectively transformed into 5-alkyl-4-alkenyl-4-phenyl-1,3-oxazolidin- 2-ones, which are precursors of quaternary α-amino β-hydroxy acids. The key step was the cyclization of the bis(tosylcarbamates) of 2- phenylalk-2-yne-1,4-diols, easily obtained from the starting chiral diols. These cyclizations were accomplished with complete regioselectivity and up to 92:8 dr in the presence of catalytic amounts of Ni(0) or Pd (II) derivatives under microwave heating.

Testing reciprocity in social interactions: A comparison between the Directional consistency and Skew symmetry statistics

In the present work we focus on two indices that quantify directionality and skew-symmetrical patterns in social interactions as measures of social reciprocity: the Directional consistency (DC) and Skew symmetry indices. Although both indices enable researchers to describe social groups, most studies require statistical inferential tests. The main aims of the present study are: firstly, to propose an overall statistical technique for testing null hypotheses regarding social reciprocity in behavioral studies, using the DC and Skew symmetry statistics (Φ) at group level; and secondly, to compare both statistics in order to allow researchers to choose the optimal measure depending on the conditions. In order to allow researchers to make statistical decisions, statistical significance for both statistics has been estimated by means of a Monte Carlo simulation. Furthermore, this study will enable researchers to choose the optimal observational conditions for carrying out their research, as the power of the statistical tests has been estimated.