4 resultados para Tax incidence
em Universitat de Girona, Spain
Resumo:
This paper analyzes the optimal behavior of farmers in the presence of direct payments and uncertainty. In an empirical analysis for Switzerland, it confirms previously obtained theoretical results and determines the magnitude of the theoretical predicted effects. The results show that direct payments increase agricultural production between 3.7% to 4.8%. Alternatively to direct payments, the production effect of tax reductions is evaluated in order to determine its magnitude. The empirical analysis corroborates the theoretical results of the literature and demonstrates that tax reductions are also distorting, but to a substantially lesser degree if losses are not offset. However, tax reductions, independently whether losses are offset or not, lead to higher government spending than pure direct payments
Resumo:
En este estudio presentamos una experiencia llevada a cabo con estudiantes de la asignatura “Psicología de la Educación” de diferentes centros universitarios. Tomando como marco de referencia las teorías constructivistas del aprendizaje, el objetivo de nuestro trabajo se centra en comprobar la incidencia de la utilización de diferentes estrategias de enseñanza por parte del profesor y de determinadas estrategias de aprendizaje en el proceso de registrar la información por parte de los estudiantes, en la significatividad del aprendizaje. Los resultados obtenidos muestran que en los grupos donde los profesores han utilizado estrategias de enseñanza diferentes a la clase magistral, se ha producido un cambio positivo en las respuestas de los estudiantes o se ha mantenido el mismo nivel, mientras que el grupo donde se ha utilizado una metodología magistral, el nivel de respuesta es inferior. Así mismo, hemos podido observar como los grupos de estudiantes que utilizan las estrategias de aprendizaje seleccionadas para tomar apuntes mejoran su nivel de respuestas, lo cual no se produce en el grupo control
Resumo:
Early detection of breast cancer (BC) with mammography may cause overdiagnosis and overtreatment, detecting tumors which would remain undiagnosed during a lifetime. The aims of this study were: first, to model invasive BC incidence trends in Catalonia (Spain) taking into account reproductive and screening data; and second, to quantify the extent of BC overdiagnosis. We modeled the incidence of invasive BC using a Poisson regression model. Explanatory variables were: age at diagnosis and cohort characteristics (completed fertility rate, percentage of women that use mammography at age 50, and year of birth). This model also was used to estimate the background incidence in the absence of screening. We used a probabilistic model to estimate the expected BC incidence if women in the population used mammography as reported in health surveys. The difference between the observed and expected cumulative incidences provided an estimate of overdiagnosis.Incidence of invasive BC increased, especially in cohorts born from 1940 to 1955. The biggest increase was observed in these cohorts between the ages of 50 to 65 years, where the final BC incidence rates more than doubled the initial ones. Dissemination of mammography was significantly associated with BC incidence and overdiagnosis. Our estimates of overdiagnosis ranged from 0.4% to 46.6%, for women born around 1935 and 1950, respectively.Our results support the existence of overdiagnosis in Catalonia attributed to mammography usage, and the limited malignant potential of some tumors may play an important role. Women should be better informed about this risk. Research should be oriented towards personalized screening and risk assessment tools