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

Term structure of interest rates. European financial integration

In this paper we estimate, analyze and compare the term structures of interest rates in six different countries over the period 1992-2004. We apply the Nelson-Siegel model to obtain the term structures of interest rates at weekly intervals. A total of 4,038 curves are estimated and analyzed. Four European Monetary Union countries¿Spain, France, Germany and Italy¿are included. The UK is also included as a European non-member of the Monetary Union. Finally the US completes the analysis. The goal is to determine the differences in the shapes of the term structure of interest rates among these countries. Likewise, we can determine the most usual term structure shapes that appear for each country.*****

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

Analyse comparative des ressources financières des partis politiques suisses

Les partis politiques ont comme vocation de structurer le débat démocratique et de constituer un trait d'union entre le citoyen et l'Etat. En Suisse, ils sont fortement sollicités en raison de l'importante quantité de scrutins organisés chaque année aux échelons communal, cantonal et national, mais leur organisation reste très peu professionnalisée. Comme ils doivent par ailleurs faire face à l'effritement de leur base partisane et à l'inflation des coûts de la politique, le risque est grand qu'ils soient mis en difficulté dans l'accomplissement de leur tâche d'intégration et de formation de l'opinion. Cette étude se concentre sur les pratiques de financement des partis cantonaux et nationaux du PDC, du PRD, du PS, de l'UDC et des Verts. S'appuyant sur les données empriques récoltées en 1997 et en 2007, elle décrit dans quelle mesure les moyens financiers des partis ont évolué au cours des dix dernières années. Les analyses portent sur le volume et l'origine des fonds et elles permettent notamment de saisir comment s'articulent les clivages en matière de financement. Die politischen Parteien haben die Aufgabe, die demokratische Debatte zu strukturieren und ein verbindendes Element zwischen dem Bürger und dem Staat zu bilden. In der Schweiz werden sie angesichts der grossen Anzahl jährlich auf kommunaler, kantonaler und nationaler Ebene durchgeführten Wahlgänge besonders stark beansprucht, ihre Organisationen sind aber wenig professionalisiert. Da sich die Parteien heute mit abnehmenden Parteienbindungen und steigenden Kosten der Politik konfrontiert sehen, steigt das Risiko, dass sie ihre Aufgaben der Integration und der politischen Meinungsbildung kaum mehr wahrnehmen können. Diese Arbeit konzentriert sich auf die Finanzierungspraktiken der kantonalen und nationalen Parteien CVP, FDP, SP, SVP und Grüne. Die Analysen stützen sich ab auf empirische Angaben zu Herkunft und Umfang der Parteifinanzen, die in den Jahren 1997 und 2007 erhoben wurden und erlauben es, die Unterschiede hinsichtlich der Finanzierung zu erläutern.

L'avançament de la introducció d'una llengua estrangera: un fugida cap enrera?

The age at which school children begin instruction in the foreign language has been brought forward on two main grounds: (1) young children are better language learners than older children, and (2) bilingualism brings cognitive advantages to children. Both statements are critically analysed in this paper. First of all, recent research findings show that the advantage that younger learners show in a naturalistic language learning situation (or through school immersion) disappears in a formal language learning situation with very limited exposure to the target language. Secondly, the positive effects on cognitive development that have been revealed through research correspond to situations of balanced bilingualism, that is, situations in which children have a high command of the two languages. In contrast, children¿s command of the foreign language in our context is very limited and hence far from the situation of balanced bilingualism (or trilingualism) that is said to bring positive cognitive effects.

En torno a los efectos de la edad en el aprendizaje escolar de una lengua extrangera

The purpose of this article is to treat a currently much debated issue, the effects of age on second language learning. To do so, we contrast data collected by our research team from over one thousand seven hundred young and adult learners with four popular beliefs or generalizations, which, while deeply rooted in this society, are not always corroborated by our data.Two of these generalizations about Second Language Acquisition (languages spoken in the social context) seem to be widely accepted: a) older children, adolescents and adults are quicker and more efficient at the first stages of learning than are younger learners; b) in a natural context children with an early start are more liable to attain higher levels of proficiency. However, in the context of Foreign Language Acquisition, the context in which we collect the data, this second generalization is difficult to verify due to the low number of instructional hours (a maximum of some 800 hours) and the lower levels of language exposure time provided. The design of our research project has allowed us to study differences observed with respect to the age of onset (ranging from 2 to 18+), but in this article we focus on students who began English instruction at the age of 8 (LOGSE Educational System) and those who began at the age of 11 (EGB). We have collected data from both groups after a period of 200 (Time 1) and 416 instructional hours (Time 2), and we are currently collecting data after a period of 726 instructional hours (Time 3). We have designed and administered a variety of tests: tests on English production and reception, both oral and written, and within both academic and communicative oriented approaches, on the learners' L1 (Spanish and Catalan), as well as a questionnaire eliciting personal and sociolinguistic information. The questions we address and the relevant empirical evidence are as follows: 1. "For young children, learning languages is a game. They enjoy it more than adults."Our data demonstrate that the situation is not quite so. Firstly, both at the levels of Primary and Secondary education (ranging from 70.5% in 11-year-olds to 89% in 14-year-olds) students have a positive attitude towards learning English. Secondly, there is a difference between the two groups with respect to the factors they cite as responsible for their motivation to learn English: the younger students cite intrinsic factors, such as the games they play, the methodology used and the teacher, whereas the older students cite extrinsic factors, such as the role of their knowledge of English in the achievement of their future professional goals. 2 ."Young children have more resources to learn languages." Here our data suggest just the opposite. The ability to employ learning strategies (actions or steps used) increases with age. Older learners' strategies are more varied and cognitively more complex. In contrast, younger learners depend more on their interlocutor and external resources and therefore have a lower level of autonomy in their learning. 3. "Young children don't talk much but understand a lot"This third generalization does seem to be confirmed, at least to a certain extent, by our data in relation to the analysis of differences due to the age factor and productive use of the target language. As seen above, the comparably slower progress of the younger learners is confirmed. Our analysis of interpersonal receptive abilities demonstrates as well the advantage of the older learners. Nevertheless, with respect to passive receptive activities (for example, simple recognition of words or sentences) no great differences are observed. Statistical analyses suggest that in this test, in contrast to the others analyzed, the dominance of the subjects' L1s (reflecting a cognitive capacity that grows with age) has no significant influence on the learning process. 4. "The sooner they begin, the better their results will be in written language"This is not either completely confirmed in our research. First of all, we perceive that certain compensatory strategies disappear only with age, but not with the number of instructional hours. Secondly, given an identical number of instructional hours, the older subjects obtain better results. With respect to our analysis of data from subjects of the same age (12 years old) but with a different number of instructional hours (200 and 416 respectively, as they began at the ages of 11 and 8), we observe that those who began earlier excel only in the area of lexical fluency. In conclusion, the superior rate of older learners appears to be due to their higher level of cognitive development, a factor which allows them to benefit more from formal or explicit instruction in the school context. Younger learners, however, do not benefit from the quantity and quality of linguistic exposure typical of a natural acquisition context in which they would be allowed to make use of implicit learning abilities. It seems clear, then, that the initiative in this country to begin foreign language instruction earlier will have positive effects only if it occurs in combination with either higher levels of exposure time to the foreign language, or, alternatively, with its use as the language of instruction in other areas of the curriculum.

Biaixos informatius als mercats de valors

[cat] L'article presenta els resultats d'unes proves empíriques que mostren com en la informació econòmica a la premsa escrita poden haver-hi biaixos sistemàtics. Les empreses de sectors regulats son més actives informativament la qual cosa es tradueix en un major protagonisme en la premsa econòmica especialitzada. La primera prova empírica consisteix en una comprovació del protagonisme de les empreses de l'Ibex 35 i del Dow Jones a la premsa general i la econòmica d'Espanya i els Estats Units respectivament En la segona es fa una anàlisi de la informació del periòdic econòmic Expansión. L'existència de biaixos informatius sistemàtics indueix a qüestionar-se la hipòtesi de racionalitat en els mercats financers.

Term structure of interest rates. European financial integration

In this paper we estimate, analyze and compare the term structures of interest rates in six different countries over the period 1992-2004. We apply the Nelson-Siegel model to obtain the term structures of interest rates at weekly intervals. A total of 4,038 curves are estimated and analyzed. Four European Monetary Union countries¿Spain, France, Germany and Italy¿are included. The UK is also included as a European non-member of the Monetary Union. Finally the US completes the analysis. The goal is to determine the differences in the shapes of the term structure of interest rates among these countries. Likewise, we can determine the most usual term structure shapes that appear for each country.*****

Dins el bosc de la cultura visual. Apunts per a una actualització pedagògica

L'era de la comunicació acara la comunitat educativa davant de nous reptes, especialment en l'àmbit de la cultura visual. La cultura visual es manifesta avui arreu i no hi ha àmbit ni familiar ni social ni educatiu que no en participi. Més enllà de la visualització i experimentació d'alguns procediments artístics canònics, l'ensenyament de les arts visuals i plàstiques observa la necessitat d'ampliar el seu radi d'acció, reflexió i anàlisi de manera coparticipada. Un repàs a la trajectòria històrica de l'aprenentatge artístic dóna peu a algunes preguntes rellevants com ara, quins aprenentatges per a quines competències? Per a quina societat i amb quins instruments cal educar els infants? Quines inèrcies i teories s¿hereten del passat i quin lloc cal que tinguin en el futur? Quines aportacions cognitives o empíriques permetrien una renovació positiva en l'àmbit de l¿educació visual i plàstica? Són preguntes difícils però peremptòries si no es vol girar l'esquena a l'evidència dels canvis comunicatius i socials del nostre temps.

L'avançament de la introducció d'una llengua estrangera: un fugida cap enrera?

The age at which school children begin instruction in the foreign language has been brought forward on two main grounds: (1) young children are better language learners than older children, and (2) bilingualism brings cognitive advantages to children. Both statements are critically analysed in this paper. First of all, recent research findings show that the advantage that younger learners show in a naturalistic language learning situation (or through school immersion) disappears in a formal language learning situation with very limited exposure to the target language. Secondly, the positive effects on cognitive development that have been revealed through research correspond to situations of balanced bilingualism, that is, situations in which children have a high command of the two languages. In contrast, children¿s command of the foreign language in our context is very limited and hence far from the situation of balanced bilingualism (or trilingualism) that is said to bring positive cognitive effects.

En torno a los efectos de la edad en el aprendizaje escolar de una lengua extrangera

The purpose of this article is to treat a currently much debated issue, the effects of age on second language learning. To do so, we contrast data collected by our research team from over one thousand seven hundred young and adult learners with four popular beliefs or generalizations, which, while deeply rooted in this society, are not always corroborated by our data.Two of these generalizations about Second Language Acquisition (languages spoken in the social context) seem to be widely accepted: a) older children, adolescents and adults are quicker and more efficient at the first stages of learning than are younger learners; b) in a natural context children with an early start are more liable to attain higher levels of proficiency. However, in the context of Foreign Language Acquisition, the context in which we collect the data, this second generalization is difficult to verify due to the low number of instructional hours (a maximum of some 800 hours) and the lower levels of language exposure time provided. The design of our research project has allowed us to study differences observed with respect to the age of onset (ranging from 2 to 18+), but in this article we focus on students who began English instruction at the age of 8 (LOGSE Educational System) and those who began at the age of 11 (EGB). We have collected data from both groups after a period of 200 (Time 1) and 416 instructional hours (Time 2), and we are currently collecting data after a period of 726 instructional hours (Time 3). We have designed and administered a variety of tests: tests on English production and reception, both oral and written, and within both academic and communicative oriented approaches, on the learners' L1 (Spanish and Catalan), as well as a questionnaire eliciting personal and sociolinguistic information. The questions we address and the relevant empirical evidence are as follows: 1. "For young children, learning languages is a game. They enjoy it more than adults."Our data demonstrate that the situation is not quite so. Firstly, both at the levels of Primary and Secondary education (ranging from 70.5% in 11-year-olds to 89% in 14-year-olds) students have a positive attitude towards learning English. Secondly, there is a difference between the two groups with respect to the factors they cite as responsible for their motivation to learn English: the younger students cite intrinsic factors, such as the games they play, the methodology used and the teacher, whereas the older students cite extrinsic factors, such as the role of their knowledge of English in the achievement of their future professional goals. 2 ."Young children have more resources to learn languages." Here our data suggest just the opposite. The ability to employ learning strategies (actions or steps used) increases with age. Older learners' strategies are more varied and cognitively more complex. In contrast, younger learners depend more on their interlocutor and external resources and therefore have a lower level of autonomy in their learning. 3. "Young children don't talk much but understand a lot"This third generalization does seem to be confirmed, at least to a certain extent, by our data in relation to the analysis of differences due to the age factor and productive use of the target language. As seen above, the comparably slower progress of the younger learners is confirmed. Our analysis of interpersonal receptive abilities demonstrates as well the advantage of the older learners. Nevertheless, with respect to passive receptive activities (for example, simple recognition of words or sentences) no great differences are observed. Statistical analyses suggest that in this test, in contrast to the others analyzed, the dominance of the subjects' L1s (reflecting a cognitive capacity that grows with age) has no significant influence on the learning process. 4. "The sooner they begin, the better their results will be in written language"This is not either completely confirmed in our research. First of all, we perceive that certain compensatory strategies disappear only with age, but not with the number of instructional hours. Secondly, given an identical number of instructional hours, the older subjects obtain better results. With respect to our analysis of data from subjects of the same age (12 years old) but with a different number of instructional hours (200 and 416 respectively, as they began at the ages of 11 and 8), we observe that those who began earlier excel only in the area of lexical fluency. In conclusion, the superior rate of older learners appears to be due to their higher level of cognitive development, a factor which allows them to benefit more from formal or explicit instruction in the school context. Younger learners, however, do not benefit from the quantity and quality of linguistic exposure typical of a natural acquisition context in which they would be allowed to make use of implicit learning abilities. It seems clear, then, that the initiative in this country to begin foreign language instruction earlier will have positive effects only if it occurs in combination with either higher levels of exposure time to the foreign language, or, alternatively, with its use as the language of instruction in other areas of the curriculum.

Anàlisi d’un incendi en una nau industrial a Gavà. Conclusions per a l’aplicació del (RSCIEI) en naus de tipus A en horitzontal

1. SINISTRE D’UNA NAU INDÚSTRIAL A GAVÀ 2. ANÀLISI DE SINISTRES DE PÒRTICS ENTRE MITGERES 3. CONTROL DE LA FALLADA DE LES ESTRUCTURES AMB MESURES PASSIVES 3.1 Definició del model simulats 3.2 Paràmetres de càlcul amb OZONE 3.3 Corbes d’incendi resultants del model de zones 1D 3.4 Control tèrmic de l’estructura amb sistemes de ventilació 3.5 Control tèrmic de l’estructura amb aïllament 3.6 Taula de resultats 3.7 Conclusions 1D 4. SIMULACIÓ DELS INCENDIS AMB FIRE DYNAMICS SIMULATOR

Lectura jove i biblioteques

L'article reflexiona sobre els canvis en la pràctica lectora que ha provocat el desenvolupament tecnològic i la implantació massiva dels ordinadors i de la xarxa. Revisa succintament les recerques empíriques que aborden les pràctiques lletrades que realitzen avui els joves que han crescut en un entorn digital, amb ordinadors, mòbils i consoles de joc; descriu algunes característiques d'aquestes pràctiques, tant des de l'òptica dels escrits produïts com dels modes i procediments de lectura, a més de criticar alguns dels prejudicis i de les valoracions socials sobre aquestes qüestions. Acaba fent algunes reflexions personals sobre les funcions i els serveis que poden exercir les biblioteques i l'educació en informació en aquest nou context digital, més divers i complex.

L'avançament de la introducció d'una llengua estrangera: un fugida cap enrera?

The age at which school children begin instruction in the foreign language has been brought forward on two main grounds: (1) young children are better language learners than older children, and (2) bilingualism brings cognitive advantages to children. Both statements are critically analysed in this paper. First of all, recent research findings show that the advantage that younger learners show in a naturalistic language learning situation (or through school immersion) disappears in a formal language learning situation with very limited exposure to the target language. Secondly, the positive effects on cognitive development that have been revealed through research correspond to situations of balanced bilingualism, that is, situations in which children have a high command of the two languages. In contrast, children¿s command of the foreign language in our context is very limited and hence far from the situation of balanced bilingualism (or trilingualism) that is said to bring positive cognitive effects.

En torno a los efectos de la edad en el aprendizaje escolar de una lengua extrangera

The purpose of this article is to treat a currently much debated issue, the effects of age on second language learning. To do so, we contrast data collected by our research team from over one thousand seven hundred young and adult learners with four popular beliefs or generalizations, which, while deeply rooted in this society, are not always corroborated by our data.Two of these generalizations about Second Language Acquisition (languages spoken in the social context) seem to be widely accepted: a) older children, adolescents and adults are quicker and more efficient at the first stages of learning than are younger learners; b) in a natural context children with an early start are more liable to attain higher levels of proficiency. However, in the context of Foreign Language Acquisition, the context in which we collect the data, this second generalization is difficult to verify due to the low number of instructional hours (a maximum of some 800 hours) and the lower levels of language exposure time provided. The design of our research project has allowed us to study differences observed with respect to the age of onset (ranging from 2 to 18+), but in this article we focus on students who began English instruction at the age of 8 (LOGSE Educational System) and those who began at the age of 11 (EGB). We have collected data from both groups after a period of 200 (Time 1) and 416 instructional hours (Time 2), and we are currently collecting data after a period of 726 instructional hours (Time 3). We have designed and administered a variety of tests: tests on English production and reception, both oral and written, and within both academic and communicative oriented approaches, on the learners' L1 (Spanish and Catalan), as well as a questionnaire eliciting personal and sociolinguistic information. The questions we address and the relevant empirical evidence are as follows: 1. "For young children, learning languages is a game. They enjoy it more than adults."Our data demonstrate that the situation is not quite so. Firstly, both at the levels of Primary and Secondary education (ranging from 70.5% in 11-year-olds to 89% in 14-year-olds) students have a positive attitude towards learning English. Secondly, there is a difference between the two groups with respect to the factors they cite as responsible for their motivation to learn English: the younger students cite intrinsic factors, such as the games they play, the methodology used and the teacher, whereas the older students cite extrinsic factors, such as the role of their knowledge of English in the achievement of their future professional goals. 2 ."Young children have more resources to learn languages." Here our data suggest just the opposite. The ability to employ learning strategies (actions or steps used) increases with age. Older learners' strategies are more varied and cognitively more complex. In contrast, younger learners depend more on their interlocutor and external resources and therefore have a lower level of autonomy in their learning. 3. "Young children don't talk much but understand a lot"This third generalization does seem to be confirmed, at least to a certain extent, by our data in relation to the analysis of differences due to the age factor and productive use of the target language. As seen above, the comparably slower progress of the younger learners is confirmed. Our analysis of interpersonal receptive abilities demonstrates as well the advantage of the older learners. Nevertheless, with respect to passive receptive activities (for example, simple recognition of words or sentences) no great differences are observed. Statistical analyses suggest that in this test, in contrast to the others analyzed, the dominance of the subjects' L1s (reflecting a cognitive capacity that grows with age) has no significant influence on the learning process. 4. "The sooner they begin, the better their results will be in written language"This is not either completely confirmed in our research. First of all, we perceive that certain compensatory strategies disappear only with age, but not with the number of instructional hours. Secondly, given an identical number of instructional hours, the older subjects obtain better results. With respect to our analysis of data from subjects of the same age (12 years old) but with a different number of instructional hours (200 and 416 respectively, as they began at the ages of 11 and 8), we observe that those who began earlier excel only in the area of lexical fluency. In conclusion, the superior rate of older learners appears to be due to their higher level of cognitive development, a factor which allows them to benefit more from formal or explicit instruction in the school context. Younger learners, however, do not benefit from the quantity and quality of linguistic exposure typical of a natural acquisition context in which they would be allowed to make use of implicit learning abilities. It seems clear, then, that the initiative in this country to begin foreign language instruction earlier will have positive effects only if it occurs in combination with either higher levels of exposure time to the foreign language, or, alternatively, with its use as the language of instruction in other areas of the curriculum.