The trade unions membership dynamics and union members’ trajectories

This text presents an analysis of aggregated membership’s dynamics for Spanish trade unions, using ECVT data, as well as union memberships’ trajectories, or members’ decisions about joining the organization, permanency and responsibilities, and subsequent attrition. For the analysis of trajectories we make use of information of the records of actual memberships and the record of quitting of CCOO, and of a survey-questionnaire to a sample of leavers of the same union. This study allows us to confirm a linkage between the decision and motivations to become union member, to participate in union activities, the time of permanency, and the motives to quit the organization. We also identify five types of union members’ trajectories, indicating that, far from views that assert a monolithic structure, unions are complex organizations.

E-Commerce Innovations in the Personal Tax System of the United Kingdom

This study finds evidence that attempts to reduce costs and error rates in the Inland Revenue through the use of e-commerce technology are flawed. While it is technically possible to write software that will record tax data, and then transmit it to the Inland Revenue, there is little demand for this service. The key finding is that the tax system is so complex that many people are unable to complete their own tax returns. This complexity cannot be overcome by well-designed software. The recommendation is to encourage the use of agents to assist taxpayers or simplify the tax system. The Inland Revenue is interested in saving administrative costs and errors by encouraging electronic submission of tax returns. To achieve these objectives, given the raw data it would seem clear that the focus should be on facilitating the work of agents.

Estudio sobre la eficacia del régimen fiscal cooperativo portugués

El ordenamiento jurídico portugués consagra un régimen fiscal especial para el sector cooperativo, basado, al igual que otros ordenamientos como el español o el italiano, en la protección de la mutualidad como forma de organización empresarial especialmente benéfica en el plano social. Para alcanzar ese objetivo, el régimen fiscal cooperativo debe ser selectivo, lo que significa que al legislador se le plantea el reto de establecer criterios para separar, dentro del marco cooperativo, lo que debe ser protegido de lo que no merece protección fiscal. El legislador portugués optó por un modelo basado en dos grupos de ramos cooperativos claramente diferenciados según los beneficios fiscales aplicables, ambos con amplias exenciones fiscales. El presente trabajo no se centra en el contenido de los beneficios aplicables sino en las condiciones que las cooperativas deben reunir para acogerse a esos regímenes fiscales favorables. Estos criterios son: i) una división entre operaciones con socios y operaciones con terceros; ii) una delimitación de las operaciones o actividades cooperativas según estén o no vinculadas con el “fin propio de la cooperativa”; y iii) una estructura prevalentemente mutualista del factor trabajo. Esta fórmula legal tiene su raíz en una legislación de 1929 y se ha mantenido hasta el día de hoy debido en parte a un fenómeno de inercia legislativa. El presente trabajo, basándose en la metodología de la sociología jurídica, asienta en una encuesta dirigida a 64 cooperativas, por la que se buscaba indagar hasta qué punto estos criterios (de acuerdo con los que se seleccionan las cooperativas que pueden acogerse a los regímenes fiscales favorables) cuadran con la realidad cooperativa actual. Como era de esperar, la vetustez del régimen hizo que se encontraran desajustes muy significativos, que reclaman una reforma urgente.

Generic Architecture and Semiconductor Intellectual Property Cores for Avanced Encryption Standard Cryptography

A generic architecture for implementing the advanced encryption standard (AES) encryption algorithm in silicon is proposed. This allows the instantiation of a wide range of chip specifications, with these taking the form of semiconductor intellectual property (IP) cores. Cores implemented from this architecture can perform both encryption and decryption and support four modes of operation: (i) electronic codebook mode; (ii) output feedback mode; (iii) cipher block chaining mode; and (iv) ciphertext feedback mode. Chip designs can also be generated to cover all three AES key lengths, namely 128 bits, 192 bits and 256 bits. On-the-fly generation of the round keys required during decryption is also possible. The general, flexible and multi-functional nature of the approach described contrasts with previous designs which, to date, have been focused on specific implementations. The presented ideas are demonstrated by implementation in FPGA technology. However, the architecture and IP cores derived from this are easily migratable to other silicon technologies including ASIC and PLD and are capable of covering a wide range of modem communication systems cryptographic requirements. Moreover, the designs produced have a gate count and throughput comparable with or better than the previous one-off solutions.

PVT Property Measurements for Some Aliphatic Esters from (298 to 393) K and up to 35 MPa

The results of PVT measurements of the liquid phase within the temperature range of (298 to 393) K and up to 35 MPa are presented for some aliphatic esters. Measurements were made by means of a vibrating-tube densimeter, model DMA 512P from Anton Parr. The calibration of the densimeter was performed with water and n-heptane as reference fluids. The experimental PVT data have been correlated by a Tait equation. This equation gives excellent results when used to predict the density of the esters using the method proposed by Thomson et al. (AIChE J. 1982, 28, 671-676). Isothermal compressibilities, isobaric expansivities, thermal pressure coefficients, and changes in the isobaric heat capacity have been calculated from the volumetric data.