On the relation between tax rates and evasion in a multi-period economy

We extend the basic tax evasion model to a multi-period economy exhibiting sustained growth. When individuals conceal part of their true income from the tax authority, they face the risk of being audited and hence of paying the corresponding fine. Both taxes and fines determine individual saving and the rate of capital accumulation. In this context we show that the sign of the relation between the level of the tax rate and the amount of evaded income is the same as that obtained in static setups. Moreover, high tax rates on income are typically associated with low growth rates as occurs in standard growth models that disregard the tax evasion phenomenon.

Identificació de components inclusius en alguns centres escolars d'educació infantil i primària de la comarca d'Osona

The present essay –which is a pilot study conceived to continue the research in depth in the future- is based in a comparative analysis of educational practice between five different primary and pre-school teaching centres in Osona and the educational practice in inclusive educational centres. The essay introduces the objectives of the research and the theoretical and conceptual framework in which it is based (chapter 1) in relation with the main themes and expressions which are the purpose of the study: comprensivity, inclusive school and inclusive practice. The theoretical framework is linked to the principal regulations applied in our context. The study describes the instruments and procedure analysis describes the instruments and procedure analysis which have been designed and used for a qualitative methodological approach, together with the data obtained from the analysis of five teaching centres (chapter 2). The results from the research show that the practice done in the analised schools are not totally comparable to the ones in the inclusive environment. Notwithsanding, there are some similar points, although not totally coincident, like the fact that either the analysed schools or the ones with an inclusive approach show availability and interest in improving integration of all the pupils in the school, also the teachers work together in some aspects like, evaluation of pupils with special needs, objectives and contents and activities fort he specific kind of pupils with special needs parents and the majority of the analyzed schools, like those fallowing inclusive educational approaches, try the pupils with special needs to develop their acquisition within the ordinary class with adapted material. I think, these verifications, some of them close to inclusive educational practice, could constitute a starting point to analyse our model, in order to offer a common curriculum that could respect the different styles and rhythms of acquisition of all the pupils, so that promoting a more flexible and open schooling. In conclusion, the results of this analysis, although dues to its limits, they can not be generalized, they can help to find the necessary changes to bet for a qualitative education in a school for everyone.

Informe de justificació de la Beca per estades per a la recerca fora de Catalunya pre-doctorals

Estudi elaborat a partir d’una estada a la Università degli Studi di Urbino, Bologna, Itàlia, entre juliol i desembre del 2005. Es revisa el concepte d’igualtat i multiculturalisme en el Mediterrani, especialment en la conca nord mediterrània com a zona de recepció de la immigració. Paral·lelament s’analitza el concepte de democràcia a la conca nord i sud mediterrània, i la relació entre aquestes dues voreres pel que fa a la percepció mateixa de democràcia i l’Estat de dret. Inclou entrevistes amb Gustavo Gozzi, Enrico Pugliese i Joseph Piqué.

Degradació en planta pilot de colorants reactius mitjançant el procés de foto-Fenton assistit amb llum solar: aplicació del procés com a pre-tractament d'un procés biològic

Estudi elaborat a partir d’una estada a la Plataforma Solar de Almería entre desembre del 2006 i gener del 2007. S’ha dut a terme la degradació en planta pilot dels colorants reactius Procion Red H-E7B i Cibacron Red FN-R mitjançant el procés de foto-Fenton aplicat com a tractament únic i com a pretractament d’un procés biològic. El procés de foto-Fenton, assistit amb llum solar, es va realitzar en un fotoreactor solar tipus Col•lector Parabòlic Compost (CPC) i el tractament biològic en un Reactor de Biomassa Immobilitzada (RBI). Com a punt de partida, i amb l’objectiu d’estudiar la reproductibilitat del sistema, es van prendre resultats obtinguts d’experiments realitzats prèviament a escala de laboratori i amb llum artificial. El paràmetre Carboni Orgànic Total (COT) es va emprar com a indicador de l’eliminació dels colorants i dels seus intermedis. En aplicar únicament el procés de foto-Fenton com a tractament, concentracions de 10 mg•l-1 de Fe (II) i 250 mg•l-1 de H2O2 per degradar 250 mg•l-1 Procion Red H-E7B, i de 20 mg•l-1 de Fe (II) i 500 mg•l-1 de H2O2 per degradar 250 mg•l-1 Cibacron Red FN-R, van reproduir els resultants obtinguts al laboratori, amb uns nivells d’eliminació de COT del 82 i 86%, respectivament. A més, l’ús beneficiós de la llum solar en el procés de foto-Fenton, juntament amb la configuració del CPC, van incrementar la velocitat de degradació respecte als resultats previs, permetent la reducció de la concentració de Fe (II) de 10 a 2 mg•l-1 (Procion Red H-E7B) i de 20 a 5 mg•l-1 (Cibacron Red FN-R) sense pèrdues d’efectivitat. D’altre banda, el sistema combinat foto-Fenton/tractament biològic en planta pilot, unes concentracions d’oxidant de 225 mg•l-1 H2O2 per Cibacron Red FN-R i 65 mg•l-1 H2O2 per Procion Red H-E7B van ser suficients per generar solucions intermèdies biodegradables i alimentar així el RBI, millorant inclús els resultats obtinguts prèviament al laboratori.

The Paranuclear corpuscles in poikilothermic vertebrates: description of a new species of Pirhemocyton in Iguana iguana of Venezuela, with remarks on the nature of these organisms and their relation to applied parasites

This paper discusses the relations between the genera Toddia and Pirhemocyton, describing certain cytochemical reactions that clarify their nature, and discussing the position of these organisms as being of a parasitic or viral nature. A new species of Pirhemocyton is described form Iguana iguana from Mamo, Marapa (Dto. Federal) of Venezuela; characterized by rectangular globoids with rounded borders. Attempts at experimental infections of other genera of lizerds indicate that the new species, Pirhemocyton iguanae, is specific to the natural host, Iguana iguana. The course of the parasitemia in the lizard is described.

Technical innovations at the service of cheaper labour in pre-industrial Europe. The Enlightened agenda to transform the gender division of labour in silk manufacturing

In 1749, Jacques de Vaucanson patented his or tour pour tirer la soie or spindle for silk reeling. In that same year he presented his invention to the Academy of the Sciences in Paris, of which he was a member1. Jacques de Vaucanson was born in Grenoble, France, in 1709, and died in Paris in 1782. In 1741 he had been appointed inspector of silk manufactures by Louis XV. He set about reorganizing the silk industry in France, in considerable difficulty at the time due to foreign competition. Given Vaucanson’s position, his invention was intended to replace the traditional Piémontes method, and had an immediate impact upon the silk industry in France and all over Europe.

Observations on the dipteran fauna in a focus of dermal leishmaniasis in the State of Minas Gerais: II. The distribution of families in relation to their medical, veterinary and economic importance

Miniature light traps used to collect Phlebotominae in a focus of dermal leishmaniasis in the eastern part of the State of Minas Gerais, Brazil. Over a period of seven months, the other Diptera captured in 179 light trap samples were identified to family level. The traps were placed in eight localities which constituted three different biotopes: three woodland aresas, cultivated land, and a peridomestic site. A comparison is made between the totals of Dipeterans collected in each biotope, the total numbers of families collected in each biotope and the estimated indices of diversity. Dendograms representing the degrees of association between families of Diptera in different biotopes are presented. Some families of Diptera are uniformly distributed throughout the study area; a few families seem to have become adapted to areas where human activity has induced the greatest ecological changes. The impact between Dipterans and human well-being is discussed. The availabel evidence indicates that transmission of dermal leishmaniasis does not occur in areas where sand flies can be captured in greatest densities.

Sistema de comunicació sense fils utilitzant Zigbee per PDA

En aquest projecte es presenta el disseny i desenvolupament d'un conjunt d'interfícies per a un sistema de comunicació basat en l'estàndard Zigbee. El sistema està composat per una tarja que integra el mòdul Zigbee, un microcontrolador i una FPGA, que es vol controlar des d'un sistema Pocket PC a través del port SD. La implementació consta d’un driver SDIO per Windows CE 4.2, el controlador SDIO a la FPGA i l'enllaç de comunicació entre la FPGA i el microcontrolador.

Ecology of sandflies (Diptera: Psychodidae) in a restricted focus of cutaneous leishmaniasis in Northern Venezuela: II. Species composition in relation to habitat, catching method and hour of catching

The ecology of phlebotomine sandflies in an endemic focus of cutaneous leishmaniasis in Northern Venezuela (San Esteban, Carabobo State) was investigated through a year-term study. Three different habitats: viz. a house, a pridomestic area and a sylvatic area, were covered and the species composition, the abundance and occurrence of each species were analyzed in relation to the habitats, catching methods and hour of catching. L. panamensis, L. gomezi and L. ovallesi are the species which bite man, although almost exclusively at night. All of them hide by day and are common in the sylvatic area. Moreover, L. panamensis and L. gomezi successfully approach the house and seem to settle in the peridomestic area. L. shannoni and L. olmeca bicolor also approach and accidentally bite man. L. trinidadensis, L. atroclavata and L. cayennensis are the common non-antrhopophilic species in the area.

Trans-Atlantic Pedagogy for Teaching Pre-Service Teachers ICT: Bringing forward cultural issues

Projecte de recerca elaborat a partir d’una estada a la Universitat de Toronto, Canadà, des d’octubre del 2006 a febrer del 2007. El projecte Barchito és un projecte Interrnacional que va involucrar tres universitats: La Universitat Autònoma de Barcelona, la Universitat de Toronto (Canadà) i la Universitat de Roosevelt (USA). El seu objectiu principal era posar en contacte estudiants de les tres universitats (de tres cursos diferents) per discutir al voltant de temes com ara l'ensenyament/aprenentatge i elements culturals de cada país. Aquest projecte presenta la natura de l'experiència des de la visió dels participants: alumnat i professorat. Superant diferències inicials de llengua, els participants van aprendre d'altra cultura, van aprendre sobre altres maneres d'ensenyar i van aprendre, en definitiva, sobre ells mateixos. L'eina d'aprenentatge col.laboratiu els va ajudar a sobrepassar el context immediat, emprant per això, l'eina tecnològica anomenada: Knowledge Forum.

Indirect immunofluorescence test in new world Leishmaniasis: serological and clinical relation-ship

The indirect immunofluorescence test (IF) for anti-Leishmania antibodies (IgC and IgM) was performed with sera form the following groups of individuals: 214 cutaneous leishmaniasis patients, 28 healthy subjects with positive Montenegro's skin test (MST), 29 healthy subjects with negativeMST and 16 visceral leishmaniasis patients. The first four groups came from a suburban area of Rio de Janeiro (Jacarepaguá) where cutaneous leishmaniasis caused by Leishmania braziliensis braziliensis is endemic. It was observed that IF-IgM titers were significantly higher amongst the cutaneous leishmaniasis patients with less than four months of disease as compared to those with longer periods and that IF-IgG titers were significantly higher in patients with multiple lesions as compared to those with single lesions. The visceral leishmaniasis patients had IF-IgG titers significantly higher than those from cutaneous leishmaniasis patients. A group of 28 individuals selected amongst the 214 cutaneous leishmaniasis patients had their IF-titers (IgG and IgM) compared to those of the two control groups of healthy subjects from the endemic area, respectively with positive and negative MST. Significantly higher titers of IF-IgG and IF-IgM were found in the group with active disease. The same group of patients showed IF-IgG titers significantly lower at the end of the antimonial therapy than those observed during this tratment.

Superior outcome of women with stage I/II cutaneous melanoma: pooled analysis of four European Organisation for Research and Treatment of Cancer phase III trials.

PURPOSE: Several studies observed a female advantage in the prognosis of cutaneous melanoma, for which behavioral factors or an underlying biologic mechanism might be responsible. Using complete and reliable follow-up data from four phase III trials of the European Organisation for Research and Treatment of Cancer (EORTC) Melanoma Group, we explored the female advantage across multiple end points and in relation to other important prognostic indicators. PATIENTS AND METHODS: Patients diagnosed with localized melanoma were included in EORTC adjuvant treatment trials 18832, 18871, 18952, and 18961 and randomly assigned during the period of 1984 to 2005. Cox proportional hazard models were used to calculate hazard ratios (HRs) and 95% CIs for women compared with men, adjusted for age, Breslow thickness, body site, ulceration, performed lymph node dissection, and treatment. RESULTS: A total of 2,672 patients with stage I/II melanoma were included. Women had a highly consistent and independent advantage in overall survival (adjusted HR, 0.70; 95% CI, 0.59 to 0.83), disease-specific survival (adjusted HR, 0.74; 95% CI, 0.62 to 0.88), time to lymph node metastasis (adjusted HR, 0.70; 95% CI, 0.51 to 0.96), and time to distant metastasis (adjusted HR, 0.69; 95% CI, 0.59 to 0.81). Subgroup analysis showed that the female advantage was consistent across all prognostic subgroups (with the possible exception of head and neck melanomas) and in pre- and postmenopausal age groups. CONCLUSION: Women have a consistent and independent relative advantage in all aspects of the progression of localized melanoma of approximately 30%, most likely caused by an underlying biologic sex difference.