Progressive Taxes and Firm Births

Tax reform proposals in the spirit of the "flat tax" model typically aim to reduce three parameters: the average tax burden, the progressivity of the tax schedule, and the complexity of the tax code. We explore the implications of changes in these three parameters for entrepreneurial activity, measured by counts of firm births. The Swiss fiscal system offers sufficient intra-national variation in tax codes to allow us to estimate such effects with considerable precision. We find that high average taxes and complicated tax codes depress firm birth rates, while tax progressivity per se promotes firm births. The latter result supports the existence of an insurance effect from progressive corporate income taxes for risk averse entrepreneurs. However, implied elasticities with respect to the level and complexity of corporate taxes are an order of magnitude larger than elasticities with respect to the progressivity of tax schedules.

Clusters of entrepreneurship

Employment growth is strongly predicted by smaller average establishment size, both acrosscities and across industries within cities, but there is little consensus on why this relationshipexists. Traditional economic explanations emphasize factors that reduce entry costs or raiseentrepreneurial returns, thereby increasing net returns and attracting entrepreneurs. A secondclass of theories hypothesizes that some places are endowed with a greater supply of entrepreneurship. Evidence on sales per worker does not support the higher returns for entrepreneurshiprationale. Our evidence suggests that entrepreneurship is higher when fixed costs are lower andwhen there are more entrepreneurial people.

Crohn's disease-associated polymorphism within the PTPN2 gene affects muramyl-dipeptide-induced cytokine secretion and autophagy.

BACKGROUND: The single nucleotide polymorphism (SNP) rs2542151 within the gene locus region encoding protein tyrosine phosphatase non-receptor type 2 (PTPN2) has been associated with Crohn's disease (CD), ulcerative colitis (UC), type-I diabetes, and rheumatoid arthritis. We have previously shown that PTPN2 regulates mitogen-activated protein kinase (MAPK) signaling and cytokine secretion in human THP-1 monocytes and intestinal epithelial cells (IEC). Here, we studied whether intronic PTPN2 SNP rs1893217 regulates immune responses to the nucleotide-oligomerization domain 2 (NOD2) ligand, muramyl-dipeptide (MDP). MATERIALS AND METHODS: Genomic DNA samples from 343 CD and 663 non-IBD control patients (male and female) from a combined German, Swiss, and Polish cohort were genotyped for the presence of the PTPN2 SNPs, rs2542151, and rs1893217. PTPN2-variant rs1893217 was introduced into T(84) IEC or THP-1 cells using a lentiviral vector. RESULTS: We identified a novel association between the genetic variant, rs1893217, located in intron 7 of the PTPN2 gene and CD. Human THP-1 monocytes carrying this variant revealed increased MAPK activation as well as elevated mRNA expression of T-bet transcription factor and secretion of interferon-γ in response to the bacterial wall component, MDP. In contrast, secretion of interleukin-8 and tumor necrosis factor were reduced. In both, T(84) IEC and THP-1 monocytes, autophagosome formation was impaired. CONCLUSIONS: We identified a novel CD-associated PTPN2 variant that modulates innate immune responses to bacterial antigens. These findings not only provide key insights into the effects of a functional mutation on a clinically relevant gene, but also reveal how such a mutation could contribute to the onset of disease.

Veure Àfrica a través de la mirada de Riszard Kapuściʼnski

El profund i humaníssim interès i la defensa que va exercir Ryszard Kapuściński de la identitat cultural africana constitueix un model a seguir sobre la construcció i el tractament dels “altres” en els textos periodístics. El present treball analitza la vida i la obra del corresponsal polonès per tal de plantejar qüestions com l’etnocentrisme del discurs dels mitjans de comunicació, la importància d’un tractament de subjecte de les fonts, la identitat cultural o la comunicació intercultural. A través dels objectius amb els quals Kapuściński definia el periodisme –“traductor de cultures” i “advocat d’Àfrica”- i la manera com exercia la professió de corresponsal es planteja quina és la visió i la mirada que Occident i el periodisme tenen de les altres cultures –establint com a context la civilització africana en el procés de descolonització del continent- i la necessitat d’una pràctica periodística respectuosa amb la diversitat cultural.

Política i empresa, companyes de viatge La qüestió catalana Reportatge digital sobre l’empresariat català i l’encaix Catalunya- Espanya. Valoracions entorn el debat sobiranista

El debat sobiranista català està a l‟ordre del dia i actualment no passa desapercebut en cap mitjà de comunicació ni tampoc en el món polític, econòmic i empresarial. El fet d‟estar tan viva una temàtica així de delicada està ocasionant controvèrsies dins l‟empresariat català o que té la seva empresa ubicada a Catalunya perquè tot plegat provoca moltes incerteses, que són el pitjor enemic dels empresaris i dels negocis. Tanmateix, però, les informacions publicades o emeses venen marcades per les opinions polítiques i periodístiques, que es troben censurades en certa mesura perquè segueixen una determinada línia política i/o editorial. Per això s‟ha elaborat un reportatge digital focalitzat en l‟empresariat català i l‟encaix Catalunya-Espanya que pretén aportar noves valoracions entorn a aquest debat donant veu a empresaris i professionals, entre altres. La part teòrica de la memòria defineix els conceptes bàsics que són de forçat coneixement per realitzar una part pràctica que ha de ser entesa per qualsevol persona i que s‟ha de tractar amb la major objectivitat possible. Per això, el web http://laquestiocatalana.cat aporta un llenguatge planer i les eines bàsiques per donar a conèixer una matèria molt criticada per alguns sectors. A través d‟entrevistes a personatges rellevants, el web introdueix nous punts de vista sobre una qüestió marcada, a simple vista, per la preocupació d‟un possible boicot per part d‟Espanya. Però aquesta no sembla ser la principal inquietud dels entesos, i és que hi ha altres aspectes encara més alarmants que poden influir en l‟empresariat i que no són tractats per cap mitjà de comunicació convencional.

L'emprenedoria femenina i la immigració a Osona. El suport dels serveis municipals

En la literatura sobre creació d’empreses, les dones empresàries són considerades un re· servori de desenvolupament econòmic i un model de gestió empresarial alternatiu. D’al· tra banda, els immigrants posseeixen un fort esperit emprenedor. El paper de les adminis· tracions locals per donar suport a aquests col· lectius en la creació d’empreses és rellevant. L’intens procés migratori viscut a Osona en els darrers anys mereix una anàlisi des de la perspectiva de l’emprenedoria de gènere. Aquest estudi fa una comparació de les em· presàries autòctones i immigrades de la co· marca, així com de les polítiques de suport realitzades pels ajuntaments.

Identification of Laboratory Techniques to Optimize Superpave HMA Surface Friction Characteristics, TR-450, 2010

Wet pavement friction is known to be one of the most important roadway safety parameters. In this research, frictional properties of flexible (asphalt) pavements were investigated. As a part of this study, a laboratory device to polish asphalt specimens was refined and a procedure to evaluate mixture frictional properties was proposed. Following this procedure, 46 different Superpave mixtures, one stone matrix asphalt (SMA) mixture and one porous friction course (PFC) mixture were tested. In addition, 23 different asphalt and two concrete field sections were also tested for friction and noise. The results of both field and laboratory measurements were used to develop an International Friction Index (IFI)-based protocol for measurement of the frictional characteristics of asphalt pavements for laboratory friction measurements. Based on the results of the study, it appears the content of high friction aggregate should be 20% or more of the total aggregate blend when used with other, polish susceptible coarse aggregates; the frictional properties increased substantially as the friction aggregate content increased above 20%. Both steel slag and quartzite were found to improve the frictional properties of the blend, though steel slag had a lower polishing rate. In general, mixes containing soft limestone demonstrated lower friction values than comparable mixes with hard limestone or dolomite. Larger nominal maximum aggregate size mixes had better overall frictional performance than smaller sized mixes. In addition, mixes with higher fineness moduli generally had higher macrotexture and friction.

Naisyrittäjien toisenlainen todellisuus

Summary: The different reality of female entrepreneurs

Large gypsum nodules in the Paleogene and Neogene evaporites of Spain: distribution and palaeogeographic significance

Sabkha and deep burial set tings are the most com mon sites where diagenetic anhydrite forms. In a sabkha setting, displacive facies (iso lated nodules, bed ded nodules, enterolithic levels) of early diagenetic or primary anhydrite are generated (Shearman, 1966; Hardie, 1967). These anhydrite facies are commonly foundat the top of shoal ing cycles representing the evolution from subaqueous depositional conditions at the base (carbonates, lutites) to exposure conditions at the top where in ter stitially-grown gypsum/anhydrite de velops ( sabkha cy cles). In a deep burial setting, gypsum transforms to tally to anhydrite with in creas ing temperature and lithostatic pressure (Murray, 1964). Al though this mineral transformation usually preserves the depositional gypsum facies, a significant textural change is in volved in other cases, resulting in replacive anhydrite with a nodular-mosaic or"chicken-wire" fabric (Warren, 2006). In the two settings, how ever, the size of the individual anhydrite nodules is relatively small, rarely reaching some tens of centimetres across. More over, bedding is preserved or little disturbed, al though minor de formation is caused by the displacive sabkha nodules.

Occurrence of a new sulphate mineral: Ca7Na3K(SO4)9 in the Emet borate deposits, western Anatolia (Turkey)

This paper is a preliminary report on the petrographic and geochemical characteristics of a new sulphate mineral associated with lacustrine glauberite layers. This mineral is present in two boreholes recently drilled in the Emet borate district (Mio-cene; western Anatolia , Turkey). The evaporitic succession in these boreholes is mainly formed of a glauber ite-probertiteal-ternation. We suggest the name"emetite", after the town of Emet, for the new sulphate mineral, although the fine crystal size hinders the appropriate chemical and crystallographic characterization required to propose it as a new mineral to the International Mineralogical Association. .

Occurrence of a new sulphate mineral: Ca7Na3K(SO4)9 in the Emet borate deposits, western Anatolia (Turkey)

This paper is a preliminary report on the petrographic and geochemical characteristics of a new sulphate mineral associated with lacustrine glauberite layers. This mineral is present in two boreholes recently drilled in the Emet borate district (Mio-cene; western Anatolia , Turkey). The evaporitic succession in these boreholes is mainly formed of a glauber ite-probertiteal-ternation. We suggest the name"emetite", after the town of Emet, for the new sulphate mineral, although the fine crystal size hinders the appropriate chemical and crystallographic characterization required to propose it as a new mineral to the International Mineralogical Association. .

Color of smoked loin from animals fed with bioactive compounds added to forage

The objective of this work was to evaluate the influence of the breed and of the addition of bioactive substances to forage on the color of smoked pork loin. Two pig breeds (Polish Landrace and the crossbreed Polish Landrace x Duroc), three types of bioactive components (organic selenium; 2% of canola oil and 1% of flaxseed oil; and 2% of flaxseed oil and 1% of canola oil), and a control treatment were evaluated. Computer image analysis included the color assessment of muscle, fat, connective tissues, and smoked loin surface. For Polish Landrace, selenium supplementation caused higher values of red, green, and blue color components of the muscle tissue, which were lower for the crossbreed. However, there was no difference in the color components of loin fat tissue of the Polish Landrace breed due to selenium supplementation. In the case of oil supplementation, values of the color components of the muscle tissue for the Polish Landrace x Duroc crossbreed were also lower. The color components of muscle, fat, connective tissues, and smoked loin surface depend on the pig breed and on the bioactive compounds added to the forage.

The double-edged sword of social capital: Three essays on entrepreneurship in developing nations

ABSTRACT My study seeks to answer the main question: "how does entrepreneurs' social capital positively and negatively affect their resource mobilization efforts, and exploitation of entrepreneurial opportunity?" To answer this question, I develop a model for examining positive and negative effects of social capital on resource accumulation by entrepreneurs, and the subsequent effect of resource accumulation on the exploitation of entrepreneurial opportunity, and utilize data from Africa to ëmpirically test the relationships in this model. Developing nations are a suitable context because: a) They require entrepreneurship for economic development, b) They have received less attention in management and entrepreneurship research, c) Because of inadequately-developed institutions, entrepreneurs from developing nations face major resource mobilization challenges hence they often turn to their social ties for resources, and d) The communalistic and collectivistic nature of most developing nations -encouraging support and sharing of resources- may help us better understand how society's values and structures may contribute and also deduct firm resources. My study reveals that social capital contributes resources to entrepreneurs in developing nations at a cost that takes away resources, and that more resources but lower costs facilitate entrepreneurial opportunity exploitation. For entrepreneurs in developing nations, large networks, greater shared identity, and more trust are beneficial. To increase chances of raising more resources, entrepreneurs from communalistic societies should include network members from outside their communities. Besides providing financial support, policy-makers should develop training programs and advisory services on configuration of entrepreneurs' networks so as to achieve more resources at a low cost. My study insights can help improve entrepreneurs' resource accumulation efforts and the subsequent growth of their firms, leading to the overall economic growth of developing nations.