Beneficios tributarios y transparencia fiscal: El concepto de ahorro público, otra expresión del deber de solidaridad.

La proscripción más común está dada en términos de impedir a los gobiernos el otorgamiento de subvenciones a los empresarios y en general a los exportadores, equiparando aquellas, las más de las veces, con los beneficios o incentivos tributarios

Los intereses del Reino Unido y Estados Unidos en el sostenimiento y desarrollo de paraísos fiscales

El interés del Reino Unido y Estados Unidos en el desarrollo y sostenimiento de paraísos fiscales es parte del cumplimiento de sus objetivos económicos: ser altamente competitivos, tener un crecimiento económico constante y viable a largo plazo, y tener una fuerte presencia e influencia económ

Is there a motherhood penalty? decomposing the family wage gap in Colombia

The aim of this paper is to provide an estimation and decomposition of the motherhood wage penalty in Colombia. Our empirical strategy was based on the matching procedure designed by Ñopo (The Review of Economics and Statistics, 90(2), 290–299, 2008a ) for the case of gender wage gaps. This is an alternative procedure to the well-known Blinder–Oaxaca decomposition method. Using the cross-sectional data of the Colombian Living Standard Survey, the wage gap was decomposed into four components, according to the characteristics of mothers and non-mothers. Three of the components are explained by differences in observable characteristics of women, while the other is the unexplained part of the gap. We found that mothers earn, on average, 1.73 % less than their counterparts without children and that this gap slightly decreased when the group included older women. It is observed from the results that, once schooling was included as a matching variable, the unexplained part of the gap considerably decreased and became non-significant. Thus, we did not find evidence of wage discrimination against mothers in the Colombian labor market. Copyright Springer Science+Business Media New York 2013

Age-associated changes in protein oxidation and proteasome activities in rat brain: modulation by antioxidants

The free radical theory of ageing postulates that age-associated neurodegeneration is caused by an imbalance between pro-oxidants and antioxidants resulting in oxidative stress. The current study showed regional variation in brain susceptibility to age-associated oxidative stress as shown by increased lipofuscin deposition and protein carbonyl levels in male rats of age 15-16 months compared to control ones (3-5 months). The hippocampus is the area most vulnerable to change compared to the cortex and cerebellum. However, proteasomal enzyme activity was not affected by age in any of the brain regions studied. Treatment with melatonin or coenzyme Q10 for 4 weeks reduced the lipofuscin content of the hippocampus and carbonyl level. However, both melatonin and coenzyme Q10 treatments inhibited beta-glutamyl peptide hydrolase activity. This suggests that these molecules can alter proteasome function independently of their antioxidant actions. (c) 2005 Elsevier Inc. All rights reserved.

Efficacy of topical permethrin as repellent against aedes aegypti's bites

Mosquitoes are the most important vectors of infectious diseases and their bites are related to several adverse skin reactions. Permethrin impregnated clothes are an efficient strategy against arthropods' bites; however, its topical efficacy as a repellent has not been well established. We studied the response to permethrin lotion 5 percent and N,N-Diethyl-meta-toluamide (DEET) spray 50 percent applied to the unprotected forearms of 10 volunteers. Each arm was exposed to 20 female mosquitoes of Aedes aegypti. We performed 71 bilateral comparative measurements evaluating the timing for the first bites. The average times for the arm without the product, with permethrin 5 percent, and with DEET 50 percent were: 7.9 seconds, 336.2 seconds and 7512.1 seconds. The results showed a significant difference between repellency times between either product and unprotected controls. In addition, there was a significant difference in time to first bite between permethrin and DEET treated arms (p<0.01). Permethrin affords some repellent activity against Aedes aegypti bites in this experimental setting. However, permethrin's profile of repellency was significantly inferior to that of DEET. © 2008 Dermatology Online Journal.

Indagine delle proprietà statistiche di serie temporali di posizione applicata al caso della stazione permanente GPS della base Mario Zucchelli in Terra Vittoria (Antartide)

Da ormai sette anni la stazione permanente GPS di Baia Terranova acquisisce dati giornalieri che opportunamente elaborati consentono di contribuire alla comprensione della dinamica antartica e a verificare se modelli globali di natura geofisica siano aderenti all’area di interesse della stazione GPS permanente. Da ricerche bibliografiche condotte si è dedotto che una serie GPS presenta molteplici possibili perturbazioni principalmente dovute a errori nella modellizzazione di alcuni dati ancillari necessari al processamento. Non solo, da alcune analisi svolte, è emerso come tali serie temporali ricavate da rilievi geodetici, siano afflitte da differenti tipologie di rumore che possono alterare, se non opportunamente considerate, i parametri di interesse per le interpretazioni geofisiche del dato. Il lavoro di tesi consiste nel comprendere in che misura tali errori, possano incidere sui parametri dinamici che caratterizzano il moto della stazione permanente, facendo particolare riferimento alla velocità del punto sul quale la stazione è installata e sugli eventuali segnali periodici che possono essere individuati.

Has Low Productivity Constrained Competitiveness of African Firms? : Comparison of the Firm Performances with Asian Firms

It has been argued that poor productive performance is one of critical sources of stagnation of the African manufacturing sector, but firm-level empirical supports are limited. Using the inter-regional firm data of the garment industry, technical efficiency and its contribution to competitiveness measured as unit costs were compared between Kenyan and Bangladeshi firms. Our estimates indicated that there is no significant gap in the average technical efficiency of the two industries despite conservative estimation, although unit costs greatly differ between the two industries. Higher unit cost in Kenyan firms mainly stems from high labour cost, while impact of inefficiency is quite small. Productivity accounts little for the stagnation of garment industry in several African countries.