Is there a connection between the tax administration and the political power?

This paper offers empirical evidence from Spain of a connection between the tax administration and the political power. Firstly, the regional tax administration is not immune to the budgetary situation of regional government, and tends to exert a greater (or lesser) effort in tax collection the greater (or lower) the (expected) public deficit. At the same time, the system of unconditional grants from the central layer of government provokes an ¿income effect¿ which disincentivises the efforts of the tax administration. Secondly, these efforts also decrease when the margin to lose a parliamentary seat in an electoral district is cut, although the importance of this disincentive decreases according to the parliamentary strength of the incumbent

Union power, minimum wage legislation endogenous labor supplies and production

The objective of this work is to study the impact of the unions' bargaining power on production and wages. We present a model where a competitive final good is produced through two substitutable intermediate goods, one produced by unskilled labor and the other by skilled labor. Potential workers decide at their cost to become skilled or unskilled and, thus, labor supplies are determined endogenously. We find that the reallocation of the labor supplies due to changes in the unskilled (or skilled) unions¿ bargaining power may have a positive impact on the final goods production. At the same time, total labor earnings increase with the unskilled unions¿ bargaining power if the final goods production increases too. We also show that the minimum wage legislation has efects similar to an increase in the bargaining power of the unskilled unions.

Report on applying agreed-upon procedures to the Villisca Municipal Power Plant’s accounting procedures, cash and investment balances and compliance with Code of Iowa requirements for the period February 1, 2007 through December 31, 2010

Report on applying agreed-upon procedures to the Villisca Municipal Power Plant’s accounting procedures, cash and investment balances and compliance with Code of Iowa requirements for the period February 1, 2007 through December 31, 2010

Major impact of body position on arterial stiffness indices derived from radial applanation tonometry in pregnant and non pregnant woman

Pendant la grossesse, la pression artérielle reste stable malgré une nette augmentation du volume d'éjection systolique et du débit cardiaque. Cette stabilité vient d'un côté d'une vasodilatation périphérique entraînant une diminution des résistances périphériques et d'un autre côté d'une moindre rigidité des principales artères notamment l'aorte. En conséquence, l'amplitude des ondes de pouls est atténuée, de même que leur vitesse de propagation dans le sens tant antérogade que rétrograde (ondes réfléchies). Les ondes réfléchies tendent ainsi à atteindre l'aorte ascendante plus tard durant la systole, voire durant la diastole, ce qui peut contribuer à diminuer la pression puisée. La prééclampsie perturbe massivement ce processus d'adaptation. Il s'agit d'une maladie hypertensive de la grossesse engendrant une importante morbidité et mortalité néonatale et maternelle. Il est à remarquer que la diminution de la rigidité artérielle n'est pas observée chez les patientes atteintes avec pour conséquence une forte augmentation de la pression systolique centrale (aortique) par les ondes réfléchies. Ce fait a été établi grâce à l'existence de la tonométrie d'aplanation, une méthode permettant l'évaluation non invasive de l'onde de pouls centrale. Dans cette méthode, un senseur de pression piézo-électrique permet de capter l'onde de pouls périphérique, le plus souvent sur l'artère radiale. Par la suite, un algorithme validé permet d'en déduire la forme de l'onde de pouls centrale et de visualiser à quel moment du cycle cardiaque s'y ajoutent les ondes réfléchies. Plusieurs études font état d'une forte augmentation de la pression systolique centrale par les ondes réfléchies chez les patientes atteintes de prééclampsie, suggérant l'utilisation de cette méthode pour le diagnostic et le monitoring voire pour le dépistage de ces patientes. Pour atteindre ce but, il est nécessaire d'établir des normes en rapport notamment avec l'âge gestationnel. Dans la littérature, les données pertinentes actuellement disponibles sont variables, voire contradictoires. Par exemple, les ondes réfléchies proéminentes dans la partie diastolique de l'onde de pouls centrale disparaissaient chez des patientes enceintes au 3eme trimestre comparées à des contrôles non enceintes dans une étude lausannoise, alors que deux autres études présentent l'observation contraire. Autre exemple, certains auteurs décrivent une diminution progressive de l'augmentation systolique jusqu'à l'accouchement alors que d'autres rapportent un nadir aux environs du 6ème mois, suivi d'un retour à des valeurs plus élevées en fin de grossesse. Les mesures effectuées dans toutes ces études différaient dans leur exécution, les patientes étant notamment dans des postions corporelles différentes (couchées, semi-couchées, assises, en décubitus latéral). Or nous savons que le status hémodynamique est très sensible aux changements de position, particulièrement durant la grossesse où l'utérus gravide est susceptible d'avoir des interactions mécaniques avec les veines et possiblement les artères abdominales. Ces différences méthodologiques pourraient donc expliquer, au moins en partie, l'hétérogénéité des résultats concernant l'onde de pouls chez la femme enceinte, ce qui à notre connaissance n'a jamais été exploré. Nous avons mesuré l'onde de pouls dans les positions assise et couchée chez des femmes enceintes, au 3eme trimestre d'une grossesse non compliquée, et nous avons effectué une comparaison avec des données similaire obtenues chez des femmes non enceintes en bonne santé habituelle. Les résultats montrent que la position du corps a un impact majeur sur la forme de l'onde de pouls centrale. Comparée à la position assise, la position couchée se caractérise par une moindre augmentation systolique et, par contraste, une augmentation diastolique plus marquée. De manière inattendue, cet effet s'observe aussi bien en présence qu'en l'absence de grossesse, suggérant que la cause première n'en réside pas dans les interactions mécaniques de l'utérus gravide avec les vaisseaux sanguins abdominaux. Nos observations pourraient par contre être expliquées par l'influence de la position du corps, via un phénomène hydrostatique simple, sur la pression transmurale des artères éloignées du coeur, tout particulièrement celles des membres inférieurs et de l'étage abdominal. En position verticale, ces vaisseaux augmenteraient leur rigidité pour résister à la distension de leur paroi, ce qui y accroîtrait la vitesse de propagation des ondes de pression. En l'état, cette explication reste hypothétique. Mais quoi qu'il en soit, nos résultats expliquent certaines discordances entre les études conduites à ce jour pour caractériser l'influence de la grossesse physiologique sur la forme de l'onde de pouls central. De plus, ils indiquent que la position du corps doit être prise en compte lors de toute investigation utilisant la tonométrie d'applanation pour déterminer la rigidité des artères chez les jeunes femmes enceintes ou non. Il sera aussi nécessaire d'en tenir compte pour établir des normes en vue d'une utilisation de la tonométrie d'aplanation pour dépister ou suivre les patientes atteintes de prééclampsie. Il serait enfin intéressant d'évaluer si l'effet de la position sur la forme de l'onde de pouls central existe également dans l'autre sexe et chez des personnes plus âgées.

Neurofibrome palpébral chez une femme jeune [Eyelid neurofibroma affecting a young woman].

A 43-year-old female patient had an amelanotic single tumor thickening the upper right eyelid and observed since early childhood. Clinically, it appeared as a firm mass, without sharp margins, giving a thickened appearance to the superior eyelid. The ophthalmic clinical examination was normal but some subcutaneous nodules attested to the diffusion of the disease recognized as a limited form of neurofibromatosis 1. Although well tolerated, it gave rise to a cosmetic disturbance and the patient was willing to undergo an excision. A complete surgical excision was performed on the lesions and the pathological study disclosed a typical neurofibroma. Regular observation of the different cutaneous nodules was recommended.

Influence of RF power on the properties of sputtered ZnO:Al thin films

Transparent conducting, aluminium doped zinc oxide thin films (ZnO:Al) were deposited by radio frequency (RF) magnetron sputtering. The RF power was varied from 60 to 350Wwhereas the substrate temperature was kept at 160 °C. The structural, electrical and optical properties of the as-deposited films were found to be influenced by the deposition power. The X-ray diffraction analysis showed that all the films have a strong preferred orientation along the [001] direction. The crystallite size was varied from 14 to 36 nm, however no significant change was observed in the case of lattice constant. The optical band gap varied in the range 3.44-3.58 eV. The lowest resistivity of 1.2×10 -3Vcm was shown by the films deposited at 250 W. The mobility of the films was found to increase with the deposition power.

On-axis joint transform correlation based on a four-level power spectrum

We propose a method to obtain a single centered correlation with use of a joint transform correlator. We analyze the required setup to carry out the whole process optically, and we also present experimental results.

Surface characterization techniques for determining the root-mean-square roughness and power spectral densities of optical components

Surface topography and light scattering were measured on 15 samples ranging from those having smooth surfaces to others with ground surfaces. The measurement techniques included an atomic force microscope, mechanical and optical profilers, confocal laser scanning microscope, angle-resolved scattering, and total scattering. The samples included polished and ground fused silica, silicon carbide, sapphire, electroplated gold, and diamond-turned brass. The measurement instruments and techniques had different surface spatial wavelength band limits, so the measured roughnesses were not directly comparable. Two-dimensional power spectral density (PSD) functions were calculated from the digitized measurement data, and we obtained rms roughnesses by integrating areas under the PSD curves between fixed upper and lower band limits. In this way, roughnesses measured with different instruments and techniques could be directly compared. Although smaller differences between measurement techniques remained in the calculated roughnesses, these could be explained mostly by surface topographical features such as isolated particles that affected the instruments in different ways.

Influence of pressure and radio frequency power on deposition rate and structural properties of hydrogenated amorphous silicon thin films prepared by plasma deposition

The influence of radio frequency (rf) power and pressure on deposition rate and structural properties of hydrogenated amorphous silicon (a-Si:H) thin films, prepared by rf glow discharge decomposition of silane, have been studied by phase modulated ellipsometry and Fourier transform infrared spectroscopy. It has been found two pressure regions separated by a threshold value around 20 Pa where the deposition rate increases suddenly. This behavior is more marked as rf power rises and reflects the transition between two rf discharges regimes. The best quality films have been obtained at low pressure and at low rf power but with deposition rates below 0.2 nm/s. In the high pressure region, the enhancement of deposition rate as rf power increases first gives rise to a reduction of film density and an increase of content of hydrogen bonded in polyhydride form because of plasma polymerization reactions. Further rise of rf power leads to a decrease of polyhydride bonding and the material density remains unchanged, thus allowing the growth of a-Si:H films at deposition rates above 1 nm/s without any important detriment of material quality. This overcoming of deposition rate limitation has been ascribed to the beneficial effects of ion bombardment on the a-Si:H growing surface by enhancing the surface mobility of adsorbed reactive species and by eliminating hydrogen bonded in polyhydride configurations.

Integrated random processes exhibiting long tails, finite moments, and power-law spectra

A dynamical model based on a continuous addition of colored shot noises is presented. The resulting process is colored and non-Gaussian. A general expression for the characteristic function of the process is obtained, which, after a scaling assumption, takes on a form that is the basis of the results derived in the rest of the paper. One of these is an expansion for the cumulants, which are all finite, subject to mild conditions on the functions defining the process. This is in contrast with the Lévy distribution¿which can be obtained from our model in certain limits¿which has no finite moments. The evaluation of the spectral density and the form of the probability density function in the tails of the distribution shows that the model exhibits a power-law spectrum and long tails in a natural way. A careful analysis of the characteristic function shows that it may be separated into a part representing a Lévy process together with another part representing the deviation of our model from the Lévy process. This

RECOVERY OF AN OXISOL DEGRADED BY THE CONSTRUCTION OF A HYDROELECTRIC POWER PLANT

ABSTRACT The removal of thick layers of soil under native scrubland (Cerrado) on the right bank of the Paraná River in Selvíria (State of Mato Grosso do Sul, Brazil) for construction of the Ilha Solteira Hydroelectric Power Plant caused environmental damage, affecting the revegetation process of the stripped soil. Over the years, various kinds of land use and management systems have been tried, and the aim of this study was to assess the effects of these attempts to restore the structural quality of the soil. The experiment was conducted considering five treatments and thirty replications. The following treatments were applied: stripped soil without anthropic intervention and total absence of plant cover; stripped soil treated with sewage sludge and planted to eucalyptus and grass a year ago; stripped soil developing natural secondary vegetation (capoeira) since 1969; pastureland since 1978, replacing the native vegetation; and soil under native vegetation (Cerrado). In the 0.00-0.20 m layer, the soil was chemically characterized for each experimental treatment. A 30-point sampling grid was used to assess soil porosity and bulk density, and to assess aggregate stability in terms of mean weight diameter (MWD) and geometric mean diameter (GMD). Aggregate stability was also determined using simulated rainfall. The results show that using sewage sludge incorporated with a rotary hoe improved the chemical fertility of the soil and produced more uniform soil pore size distribution. Leaving the land to develop secondary vegetation or turning it over to pastureland produced an intermediate level of structural soil quality, and these two treatments produced similar results. Stripped soil without anthropic intervention was of the lowest quality, with the lowest values for cation exchange capacity (CEC) and macroporosity, as well as the highest values of soil bulk density and percentage of aggregates with diameter size <0.50 mm, corroborated by its lower organic matter content. However, the percentage of larger aggregates was higher in the native vegetation treatment, which boosted MWD and GMD values. Therefore, assessment of some land use and management systems show that even decades after their implementation to mitigate the degenerative effects resulting from the installation of the Hydroelectric Plant, more efficient approaches are still required to recover the structural quality of the soil.

The Power of Images in Antonio Agustin's. Diálogos de Medallas, inscripciones y otras antigüedades (1587)

Socias ofereix una àmplia mirada sobre l'ús de les imatges en les obres de numismàtica primerenques. Diàlegs de medalles, d'Antonio Agustín

Price transmission and market power analysis in the Spanish seafood market chain

[cat] Espanya és un dels principals mercats de productes pesquers d’Europa i del món. El consum de productes pesquers ha estat tradicionalment molt important a Espanya, el 2005 es varen consumir 36,7 kg per persona (MAPA, diversos anys). Malgrat això, el mercat i cóm interactuen els diversos nivells de la cadena de comercialització han gaudit de poca atenció. En aquest estudi, utilitzant dades setmanals, s’analitza per als dotze principals productes pesquers, l’elasticitat en la transmissió de preus al llarg de la cadena de comercialització a Espanya (llotja, mercat central i detallista). Finalment s’investiga la presència d’assimetria en la transmissió de preus entre aquests nivells de mercat. Els resultats obtinguts tenen importants implicacions a l’hora d’analitzar la demanda, poder de mercat i marges al llarg del mercat per als productes pesquers.