Cooperación Sur-Sur: Análisis de su impacto en la transformación del régimen internacional de la OCDE en materia de cooperación internacional

Las relaciones de cooperación Sur-Sur revoluciona las lógicas tradicionales que dieron base al régimen de la cooperación internacional expedido desde la OCDE. La diferencia entre los donantes llamados “DAC” y los socios “No-DAC” en referencia a los Estados miembros del Comité de Asistencia al Desarrollo establece dos lógicas de cooperación internacional que se contraponen en sus dinámicas pero comparten un objetivo: el desarrollo. Estos dos tipos de relaciones de cooperación se diferencian en cuatro aspectos: calidad de los actores implicados, dirección de la relación, tipo de intercambio y presencia o ausencia del Principio de Condicionalidad. A diferencia de las relaciones de cooperación Norte-Sur donde se establece una relación unidireccional entre el donante y el receptor, canal utilizado para el flujo crediticio y financiero (bien sea a través de créditos o de subvenciones), las relaciones de cooperación Sur-Sur establecen una relación bidireccional. Esta bidireccionalidad hace que la cooperación internacional se convierta en una herramienta de poder relativo para aquellos actores que carecían de peso en el sistema internacional. La carta fundamental de los Estados con economías emergentes será darle voz a aquellos que no la han tenido. A través de relaciones que se catalogan como asociaciones estratégicas, entre sujetos con un similar nivel de desarrollo, el Principio de Condicionalidad como rector de la relación de cooperación, desaparece. Asi, la formación del Grupo de Tareas para la Cooperación Sur-Sur adscrito al DAC es una muestra del cambio estructural del régimen de la cooperación internacional, y más aún, de las dinámicas tradicionales del sistema internacional.

The mutual agreement procedure and arbitration of double taxation disputes

It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) of transnational commercial enterprises. Because such disputes involve, on the one hand, the state imposition of taxes, a right universally asserted by all states, and private entities on the other, taxation disputes between such parties are not, on their face, easily susceptible to arbitration. This article analyzes two dispute settlement procedures-the OECD First Model Tax Convention and a similar EU Convention-with the exclusive focus on disputes relating to the imposition of double taxation. It will look at the ways in which state roles may vary under these procedures from assisting in the negotiation process to taking a part similar to, but with important differences from, diplomatic protection on behalf of an affected enterprise. The article will examine the situations under which the settlement procedure is required and/or available, how the procedures are triggered, the obligations and parts played by the parties, the means by which the disputes are resolved (from negotiations to tribunals) and the limitations of the procedures. Are they “taxpayer friendly”? As a result the reader may draw comparisons between the two procedures. Finally, the article will look at the proposed OECD Arbitration Clause which is intended to be incorporated into Article 25 of the OECD Model Tax Convention as well as how these mechanisms relate and/or conflict with bilateral tax treaties and the GATS.

Normalization procedure for the Baptista Depression Scale - Adult Version (EBADEP-A): transferring of norms

Regarding the standardization of psychological assessment instruments, that is, the construction of referential interpretations of a test, we can find different procedures performed both by Classical Test Theory (CTT) and the Theory of Item Response (IRT). Especially in this case (IRT), we can admit one test as a default, so to use its standardization and transfer the cut-off point to another instrument. Based on this information, the present study aimed to provide a cutoff score for the Baptista Depression Scale - Adult Version (EBADEP-A) through procedures of norms-transfer based on the Center for Epidemiologic Studies – Depression Scale (CES-D). The EBADEP-A presented good distribution and ability to discriminate depressive symptoms, and the sample, consisting of Brazilian College students, received a cutoff score of 32 points. It is emphasized that this is an exploratory and preliminary study, and it is suggested further analyzes to be performed with clinical samples for which results can be corroborated or confronted.

Image Segmentation Using Information Bottleneck Method

In image processing, segmentation algorithms constitute one of the main focuses of research. In this paper, new image segmentation algorithms based on a hard version of the information bottleneck method are presented. The objective of this method is to extract a compact representation of a variable, considered the input, with minimal loss of mutual information with respect to another variable, considered the output. First, we introduce a split-and-merge algorithm based on the definition of an information channel between a set of regions (input) of the image and the intensity histogram bins (output). From this channel, the maximization of the mutual information gain is used to optimize the image partitioning. Then, the merging process of the regions obtained in the previous phase is carried out by minimizing the loss of mutual information. From the inversion of the above channel, we also present a new histogram clustering algorithm based on the minimization of the mutual information loss, where now the input variable represents the histogram bins and the output is given by the set of regions obtained from the above split-and-merge algorithm. Finally, we introduce two new clustering algorithms which show how the information bottleneck method can be applied to the registration channel obtained when two multimodal images are correctly aligned. Different experiments on 2-D and 3-D images show the behavior of the proposed algorithms

The formation of learning sets by the chinchilla in an auditory discrimination procedure

This paper discusses a study conducted to test sound discrimination abilities of the chinchilla.

Evaluating the directional effects of acoustic horn style hearing aids using the QuickSIN procedure

This paper evaluates the directional effects of two hearing devices – an antique London Dome horn style device and a constructed Cupped Hand. The comparisons were made using the Quick SIN (Speech in Noise) adaptive test which measures signal-to-noise ratio loss.

The Developmental Sentence Scoring Procedure

This paper investigates the usefulness of the Developmental Sentence Scoring Procedure (DSS) as a clinical tool in rating the syntactic performance of young children.

The effects of training in the tracking procedure on the speechreading ability of two profoundly hearing-impaired children

This paper discusses a study to determine whether training employing in the tracking procedure would prove beneficial to profoundly hearing-impaired children in comprehension of spoken language.

The use of a language eliciting procedure as a tool in the establishment of teaching goals

This paper reviews a study to examine the feasibility of using elicited language samples as a basis for planning language instruction and as a measure of progress in language development.