998 resultados para Ley general tributaria


Relevância:

20.00% 20.00%

Publicador:

Resumo:

Se estudia el procedimiento de impugnación de disposiciones y resoluciones autonómicas, regulado en el título V de la LOTC, en desarrollo del art. 161.2 CE. En el mismo, el Gobierno central goza de la legitimación activa para impugnar cualquier actividad infralegal, normativa o no, de una Comunidad Autónoma, por motivo de una inconstitucionalidad no competencial. Se trata de una impugnación residual de otros procedimientos, como el recurso de inconstitucionalidad o los conflictos positivos de competencia. El Gobierno central ostenta, así, importantes instrumentos para frenar la actividad de las Comunidades Autónomas en su integridad, en una asimetría procesal que dota a los órganos centrales de unos poderes “preventivos” no imprescindibles. De esta manera, se manifiesta una concepción de la organización territorial del Estado español, no deferente con las Comunidades Autónomas. El desarrollo extensivo que se ha realizado del art. 161.2 CE, asignándose al Gobierno central un papel prepotente y asimétrico respecto de los órgano autonómicos, se estudia desde la perspectiva técnico-jurídica del procedimiento jurisdiccional y desde el trasfondo político del mismo que tiene su máxima expresión en el auto que inadmite la impugnación contra el “Plan Ibarretxe” (Auto 135/2004, de 20 de abril).

Relevância:

20.00% 20.00%

Publicador:

Resumo:

El present treball| estudia l'efecte dels discursos mediàtics en les reformes promogudes en la Llei de Responsabilitat Penal del Menor. Entre 2003 i 2003, 4 esdeveniments delictius, comesos per menors, van causar fort impacte segons l'opinió pública espanyola. A partir de la teoria de l'agenda-setting, observem una transferència de rellevància de l'agenda dels mitjans cap a l'agenda pública que, posteriorment, es va fer present a l'agenda política. Entenem que els professionals de la política van legislar sota la immediatesa d'aquests esdeveniments i el seu eco mediàtic, no contemplant principis constitucionals, en una clara accepció de populisme punitiu.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

L’objecte d’aquest projecte és determinar si el ritme restaurador de les activitats extractives és el mateix que el de l’extracció del mineral. Per avaluar-ho s’ha analitzat la dinàmica de les explotacions mineres que exploten els quatre tipus principals de recursos a Catalunya, en el període de 10 anys (1993-2003), amb l’ajuda de Sistemes d’Informació Geogràfica (SIG). Per dur a terme aquest estudi s’ha emprat bases cartogràfiques diferents: els Mapes de cobertes del Sòl de Catalunya (MCSC) i el de les activitats extractives (EXTCATA). A partir de l’anàlisi dels resultats, es determina que si bé, en general, el procés de restauració dels espais afectats per les activitats extractives està sent molt important des de l’entrada en vigor de la Llei 12/1981, no es pot afirmar que aquests treballs es realitzin de forma compaginada amb els d’explotació.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

We show that L2-bounded singular integrals in metric spaces with respect to general measures and kernels converge weakly. This implies a kind of average convergence almost everywhere. For measures with zero density we prove the almost everywhere existence of principal values.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This paper develops a comprehensive framework for the quantitative analysis of the private and fiscal returns to schooling and of the effect of public policies on private incentives to invest in education. This framework is applied to 14 member states of the European Union. For each of these countries, we construct estimates of the private return to an additional year of schooling for an individual of average attainment, taking into account the effects of education on wages and employment probabilities after allowing for academic failure rates, the direct and opportunity costs of schooling, and the impact of personal taxes, social security contributions and unemployment and pension benefits on net incomes. We also construct a set of effective tax and subsidy rates that measure the effects of different public policies on the private returns to education, and measures of the fiscal returns to schooling that capture the long-term effects of a marginal increase in attainment on public finances under conditions that approximate general equilibrium.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Background: Motive-oriented therapeutic relationship (MOTR) was postulated to be a particularly helpful therapeutic ingredient in the early treatment phase of patients with personality disorders, in particular with borderline personality disorder (BPD). The present randomized controlled study using an add-on design is the first study to test this assumption in a 10-session general psychiatric treatment with patients presenting with BPD on symptom reduction and therapeutic alliance. Methods: A total of 85 patients were randomized. They were either allocated to a manual-based short variant of the general psychiatric management (GPM) treatment (in 10 sessions) or to the same treatment where MOTR was deliberately added to the treatment. Treatment attrition and integrity analyses yielded satisfactory results. Results: The results of the intent-to-treat analyses suggested a global efficacy of MOTR, in the sense of an additional reduction of general problems, i.e. symptoms, interpersonal and social problems (F1, 73 = 7.25, p < 0.05). However, they also showed that MOTR did not yield an additional reduction of specific borderline symptoms. It was also shown that a stronger therapeutic alliance, as assessed by the therapist, developed in MOTR treatments compared to GPM (Z55 = 0.99, p < 0.04). Conclusions: These results suggest that adding MOTR to psychiatric and psychotherapeutic treatments of BPD is promising. Moreover, the findings shed additional light on the perspective of shortening treatments for patients presenting with BPD. © 2014 S. Karger AG, Basel.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

We present a solution to the problem of defining a counterpart in Algebraic Set Theory of the construction of internal sheaves in Topos Theory. Our approach is general in that we consider sheaves as determined by Lawvere-Tierney coverages, rather than by Grothen-dieck coverages, and assume only a weakening of the axioms for small maps originally introduced by Joyal and Moerdijk, thus subsuming the existing topos-theoretic results.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Este artículo pretende contribuir al debate sobre el papel que desempeñan los adherentes y activistas y, de modo especial, a intentar plantear de nuevo el problema de su influencia dentro del partido. Para ello se revisa el trabajo de May (1973), sus posteriores desarrollos empíricos, y se intenta comprobar su validez en los principales ejes que marcan la competencia política catalana. Una vez comprobada la existencia de disparidades ideológicas en el caso catalán, el papel se centra en discutir algunas de las limitaciones del modelo de May. Ello permite, a su vez, sugerir la necesidad de elaborar un nuevo modelo de conflicto partidista que tenga presente tanto las relaciones de poder verticales (entre dirigentes y activistas) como horizontales (entre los mismos dirigentes). Para mostrar empíricamente las debilidades señaladas en el modelo de May, el análisis termina con un caso estudio que intenta ilustrar la dificultad de asociar disparidades con conflicto interno.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Unilateral migration policies impose externalities on other countries. In order to try to internalize these externalities, countries sign bilateral migration agreements. One element of these agreements is the emphasis on enforcing migration policies: immigrant-receiving countries agree to allow more immigrants from their emigrant-sending partner if they cooperate in enforcing their migration policy at the border. I present a simple theoretical model that justifies this behavior in a two-country setting with welfare maximizing governments. These governments establish migration quotas that need to be enforced at a cost. I prove that uncoordinated migration policies are inefficient. Both countries can improve welfare by exchanging a more "generous" migration quota for expenditure on enforcement policy. Contrary to what could be expected, this result does not depend on the enforcement technology that both countries employ.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This paper shows that tourism specialisation can help to explain the observed high growth rates of small countries. For this purpose, two models of growth and trade are constructed to represent the trade relations between two countries. One of the countries is large, rich, has an own source of sustained growth and produces a tradable capital good. The other is a small poor economy, which does not have an own engine of growth and produces tradable tourism services. The poor country exports tourism services to and imports capital goods from the rich economy. In one model tourism is a luxury good, while in the other the expenditure elasticity of tourism imports is unitary. Two main results are obtained. In the long run, the tourism country overcomes decreasing returns and permanently grows because its terms of trade continuously improve. Since the tourism sector is relatively less productive than the capital good sector, tourism services become relatively scarcer and hence more expensive than the capital good. Moreover, along the transition the growth rate of the tourism economy holds well above the one of the rich country for a long time. The growth rate differential between countries is particularly high when tourism is a luxury good. In this case, there is a faster increase in the tourism demand. As a result, investment of the small economy is boosted and its terms of trade highly improve.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

The population of Greece is projected to age in the course of the next three decades. This paper combines demographic projections with a multi-period economic Computable General Equilibrium (CGE) modelling framework to assess the macroeconomic impact of these future demographic trends. The simulation strategy adopted in Lisenkova et. al. (2008) is also employed here. The size and age composition of the population in the future depends on current and future values of demographic parameters such as the fertility, mortality rates and the level of annual net migration. We use FIV-FIV software in order to project population changes for 30 years. Total population and working age population changes are introduced to the GAMOS modelling framework calibrated for the Greek economy for the year 2004. Positive net migration is able to cancel the negative impacts of an ageing population that would otherwise occur as a result of the shrinking of the labour force. The policy implication is that a viable, long-lasting migration policy should be implemented, while the importance of policies that could increase fertility should also be considered.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

In recent years there has been extensive debate in the energy economics and policy literature on the likely impacts of improvements in energy efficiency. This debate has focussed on the notion of rebound effects. Rebound effects occur when improvements in energy efficiency actually stimulate the direct and indirect demand for energy in production and/or consumption. This phenomenon occurs through the impact of the increased efficiency on the effective, or implicit, price of energy. If demand is stimulated in this way, the anticipated reduction in energy use, and the consequent environmental benefits, will be partially or possibly even more than wholly (in the case of ‘backfire’ effects) offset. A recent report published by the UK House of Lords identifies rebound effects as a plausible explanation as to why recent improvements in energy efficiency in the UK have not translated to reductions in energy demand at the macroeconomic level, but calls for empirical investigation of the factors that govern the extent of such effects. Undoubtedly the single most important conclusion of recent analysis in the UK, led by the UK Energy Research Centre (UKERC) is that the extent of rebound and backfire effects is always and everywhere an empirical issue. It is simply not possible to determine the degree of rebound and backfire from theoretical considerations alone, notwithstanding the claims of some contributors to the debate. In particular, theoretical analysis cannot rule out backfire. Nor, strictly, can theoretical considerations alone rule out the other limiting case, of zero rebound, that a narrow engineering approach would imply. In this paper we use a computable general equilibrium (CGE) framework to investigate the conditions under which rebound effects may occur in the Scottish regional and UK national economies. Previous work has suggested that rebound effects will occur even where key elasticities of substitution in production are set close to zero. Here, we carry out a systematic sensitivity analysis, where we gradually introduce relative price sensitivity into the system, focusing in particular on elasticities of substitution in production and trade parameters, in order to determine conditions under which rebound effects become a likely outcome. We find that, while there is positive pressure for rebound effects even where (direct and indirect) demand for energy is very price inelastic, this may be partially or wholly offset by negative income and disinvestment effects, which also occur in response to falling energy prices.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

In previous work we have applied the environmental multi-region input-output (MRIO) method proposed by Turner et al (2007) to examine the ‘CO2 trade balance’ between Scotland and the Rest of the UK. In McGregor et al (2008) we construct an interregional economy-environment input-output (IO) and social accounting matrix (SAM) framework that allows us to investigate methods of attributing responsibility for pollution generation in the UK at the regional level. This facilitates analysis of the nature and significance of environmental spillovers and the existence of an environmental ‘trade balance’ between regions. While the existence of significant data problems mean that the quantitative results of this study should be regarded as provisional, we argue that the use of such a framework allows us to begin to consider questions such as the extent to which a devolved authority like the Scottish Parliament can and should be responsible for contributing to national targets for reductions in emissions levels (e.g. the UK commitment to the Kyoto Protocol) when it is limited in the way it can control emissions, particularly with respect to changes in demand elsewhere in the UK. However, while such analysis is useful in terms of accounting for pollution flows in the single time period that the accounts relate to, it is limited when the focus is on modelling the impacts of any marginal change in activity. This is because a conventional demand-driven IO model assumes an entirely passive supply-side in the economy (i.e. all supply is infinitely elastic) and is further restricted by the assumption of universal Leontief (fixed proportions) technology implied by the use of the A and multiplier matrices. In this paper we argue that where analysis of marginal changes in activity is required, a more flexible interregional computable general equilibrium approach that models behavioural relationships in a more realistic and theory-consistent manner, is more appropriate and informative. To illustrate our analysis, we compare the results of introducing a positive demand stimulus in the UK economy using both IO and CGE interregional models of Scotland and the rest of the UK. In the case of the latter, we demonstrate how more theory consistent modelling of both demand and supply side behaviour at the regional and national levels affect model results, including the impact on the interregional CO2 ‘trade balance’.