Tax differentials and inflow of foreign direct investments : evidence from foreign operations of U.S. multinational companies

This paper concerns the measurement of the impact of tax differentials across countries on inflow of Foreign Direct Investment (FDI) by using comprehensive data on the foreign operations of U.S. multinational corporations that has been collected by the Bureau of Economic Analysis (BEA), the U.S. Department of Commerce. In particular, this research focuses on examining: (1) how responsive FDI locations are to tax differentials across countries, (2) how different the tax effect on FDI inflow is between developed and developing countries, and (3) whether investment location decisions have become more or less sensitive to tax differences between countries over time ranging from the late 1990s to the early 2000s. Estimation results suggest that high rates of corporate income taxation are associated with reduced foreign assets of U.S. multinational firms in all industries by decreasing the return to foreign asset investment. Further, foreign assets of U.S. multinationals in all industries have become more responsive to non-income tax differentials across countries than to income tax differences from 1999 to 2004. Empirical estimates also indicate that foreign investment by American firms is associated with higher tax sensitivity more in developed countries than in those that are developing.

e-Flow - Sistema Integral Inteligente de soporte a la evacuación (2º parte)

Este artículo trata dos temas estrechamente vinculados: por un lado, se presenta parte del trabajo realizado en la Tesis denominada “Modelo Híbrido de Ayuda al Capitán”, cuyos planteamientos han servido de base para la realización del proyecto de I+D+i denominado “e- Flow. Sistema integral de soporte a la evacuación”, segundo tema que se trata en este artículo. Se describirá una herramienta desarrollada para la creación de un modelo de las redes de evacuación (Macromodelo) y otra para realizar simulaciones de comportamiento de individuos (Micromodelo), se hablará de alternativas a los simulacros y se especificarán los requerimientos de una infraestructura física y de servicios para un sistema de ayuda al capitán. Sobre el proyecto e-Flow, se dará una visión general, describiendo la infraestructura física y de servicios. Se mostrará el potencial que puede suponer la implantación de un sistema cuyas posibilidades van más allá del soporte a la evacuación.

Criptored y las redes temáticas orientadas a la educación global

La presente investigación recoge una experiencia de innovación educativa de 13 años de duración que analiza las bondades e inconvenientes de utilizar redes temáticas orientadas a la educación de la ciudadanía. Esta experiencia se centra en la red temática Criptored fundada en 1999 en la Universidad Politécnica de Madrid. La experiencia publicada en este trabajo demuestra que una red temática puede ser no sólo un buen medio para difundir conocimiento de calidad entre especialistas, sino un buen generador de ideas y proyectos derivados con implicaciones formativas directas de la ciudadanía a través de Internet. Esta demostración se fundamenta en una serie de diferentes decisiones en la evolución de este proyecto, como son una estructuración docente de la información publicada, gestión de la calidad de los contenidos, definición de un esquema de difusión y compartición de información, generación de nuevo contenido basado en interacciones de miembros y no miembros de la red, etc., lo que facilita la apertura de una red temática a un público heterogéneo sin perder calidad ni excelencia. El impacto y la difusión de esta red en diversos sectores quedan retratados por los resultados. La red refleja un impacto significativo en universidades, centros de investigación, empresas TIC en España e Iberoamérica y en la sociedad en general: 243 universidades, centros de investigación y asociaciones de 22 países representados, 925 miembros de la red, 448 documentos para libre descarga, 14 libros electrónicos, 102 vídeos y más de 2.500.000 documentos servidos en 13 años.

Vehicle induced loads on pedestrian barriers

This paper is a continuation of a previous one, Sanz-Andrés, Santiago-Prowald, Baker and Quinn (J. Wind Eng. Ind. Aerodyn. 91 (2003) 925) concerning the loads generated on a structural panel (traffic sign) by vehicle running along the road, although obviously, the results are also applicable to the effects of other moving vehicles such as trains. The structural panel was modelized as a large plate whose largest dimension is perpendicular to the vehicle motion direction. In this paper a similar approach is used to develop a mathematical model for the vehicle-induced load on pedestrian barriers, modelized as a large plate whose largest dimension is parallel to the vehicle motion direction. The purpose of the work is to develop a model simple enough to give analytical results, although with the physical phenomena correctly accounted for, such as to be able to explain, at least qualitatively, the main characteristics of the phenomenon, as observed in the experiments performed by Quinn et al. (J. Wind Eng. Ind. Aerodyn. 89 (2001) 831). Actually, in spite of the model simplicity, results of the theoretical model show a reasonable good quantitative agreement with the experimental results. The aim of this and previous publications is to provide to the transport infrastructure community with some simple tools that can help to explain, and in some cases also to compute, the unsteady loading produced by moving vehicles on persons and installations placed close to the roads or tracks.

Comentários ao PL 2.679/2003, da Comissão de Reforma Política da Câmara dos Deputados

Edição dedicada ao tema "Reforma Política" realizada em parceria com a Consultoria Legislativa do Senado Federal

Stimulation of human monocytes with macrophage colony-stimulating factor induces a Grb2-mediated association of the focal adhesion kinase pp125FAK and dynamin.

Macrophage colony-stimulating factor (M-CSF) is required for the growth and differentiation of mononuclear phagocytes. In the present studies using human monocytes, we show that M-CSF induces interaction of the Grb2 adaptor protein with the focal adhesion kinase pp125FAK. The results demonstrate that tyrosine-phosphorylated pp125FAK directly interacts with the SH2 domain of Grb2. The findings indicate that a pYENV site at Tyr-925 in pp125FAK is responsible for this interaction. We also demonstrate that the Grb2-FAK complex associates with the GTPase dynamin. Dynamin interacts with the SH3 domains of Grb2 and exhibits M-CSF-dependent tyrosine phosphorylation in association with pp125FAK. These findings suggest that M-CSF-induced signaling involves independent Grb2-mediated pathways, one leading to Ras activation and another involving pp125FAK and a GTPase implicated in receptor internalization.

Integrating Service-Learning into Undergraduate Students' Curricula: Recommendations for Best Practices

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Attitudes towards disability in education through the SSCI (2000-2011): a topical and bibliometric analysis

Introduction. The purpose of this study is to describe and characterize the international sci-entific output relating to “attitudes towards disability in education”, using a battery of bibliometric indicators that make it possible to analyze and monitor international scientific activity. Method. This ex post facto retrospective study analyzed 925 papers published in the Social Sciences Citation Index (SSCI) database during the period 2000-2011. Results. The number of publications increased steadily between 2006 and 2010. The results reported here include the most productive authors, the journals that deal with this topic, and the articles cited most often. An analysis of research types showed a tendency toward empiri-cal studies. A total of 18 categories were identified when considering article content, and the distribution of the research studies across stages of education was found to be uneven. Discussion and Conclusion. The results reveal a topic that is highly current in today’s scien-tific community, and offer us a view of the traits that have characterized research on "attitudes towards disability in education" for the last eleven years.