If you want me to stay, pay

Devolution of political power is constantly on the political agenda in both Italy and Spain. Fiscal policy in these countries has granted specific privileges to some regions. Valle d’Aosta/Vallée d’Aoste,(VdA) and País Vasco-Euskadi (PV) have an extensive say over spending decisions, and receive nearly all regional tax revenues. Although both VdA and PV are among the richest regions in each country, both are net beneficiaries of the fiscal equalisation system. This preferential treatment is the outcome of a fiscal system with limits on taxing power and debt issuance, and is meant as a compensation for the lack of autonomy. It so prevents calls for more fiscal autonomy, or even outright secession. The economic effects of this asymmetric federalism are negative Although partial equalisation reduces excessive redistribution built in the fiscal equalisation system, more autonomy could pay off with more efficient government. Asymmetric federalism moreover creates a political impasse in the negotiation of a more efficient tax system and financing arrangement.

El principio de corresponsabilidad fiscal: fundamento y límites de los ingresos en la Constitución española (Tema Central)

Consiste en un estudio desde el ordenamiento constitucional español del marco hacendístico autonómico y local en perspectiva nacional, contrastado con el desarrollo legal vigente en la materia y que propicia, en el contexto de la descentralización fiscal, la revisión del principio de corresponsabilidad fiscal a la hora de examinar las prerrogativas de orden financiero de estos niveles de gobierno.

El estado de la descentralización fiscal en el Ecuador (Tema Central)

La descentralización fiscal ha tenido un mejor desarrollo relativo si se la compara con la descentralización administrativa de la que es su complemento, se pueden mostrar resultados visibles en dos escenarios que forman parte de su contenido esencial: por una parte, la transferencia de recursos del presupuesto general del Estado a favor de los gobiernos autónomos descentralizados que observan los criterios de asignación contemplados en la Constitución, ha logrado definir el sistema de transferencia de recursos que cumple con sus características esenciales: ser predecible, automática y oportuna. Por otra parte, está el sistema impositivo subnacional que, con su base constitucional, se ha desarrollado en la legislación secundaria, de manera que tres de los cuatro niveles de gobierno subnacional tienen la posibilidad real de incrementar sus recursos propios, a través del ejercicio de la potestad tributaria que les permite crear, modificar y exonerar tasas y contribuciones especiales de mejoras, dentro del ámbito de competencias de cada nivel.

IPTU ambiental: fundamentos jurídicos para sua aplicação

A degradação ambiental é um problema global, afetando as sociedades de modo profundo. As gerações presentes e futuras percebem que as mudanças imprimidas no meio ambiente produziram perda de qualidade de vida, ao ponto de ser revisto o modo de produção de bens e principalmente o modo como a sociedade se relaciona com o meio ambiente. O crescimento urbano é uma tendência igualmente global, entretanto, a qualidade de vida dos centros urbanos não acompanha seu crescimento, gerando uma série de problemas ambientais que devem ser enfrentados pelo Poder Público e pela sociedade como um todo. Os tributos ambientais vêm sendo adotados como instrumentos de intervenção na economia, com objetivo de produzir comportamentos ambientalmente favoráveis, seja por meio de incentivos, seja por meio de encargos sobre fatos que prejudicam o meio ambiente. Os Municípios, no Brasil, pela importância histórica que possuem e pela competência tributária definida constitucionalmente, tem à sua disposição o Imposto Predial e Territorial Urbano, um tributo que pode ser utilizado como ferramenta de proteção ambiental. A Constituição Federal de 1988 prevê a utilização deste imposto como meio de proteção ambiental nos centros urbanos, sendo que ainda permite aos municípios a criação de impostos prediais que atendam às realidades locais, transformando esta exação em interessante ferramenta de proteção do meio ambiente.

[Letter regarding the taxing of Harvard College real estate] (incomplete draft), [1798]

Two leaves of a draft of a letter in Eliphalet Pearson's hand addressed to "Gentleman,"detailing the Committee of the town of Cambridge's attempts to tax real estate owned the College.

Comparação entre métodos para mensuração da potência aeróbia em atletas tetraplégicos= : Comparison of methods for aerobic power assessment in athletes with tetraplegia

Universidade Estadual de Campinas . Faculdade de Educação Física

Reliability and discriminatory power of methods for dental plaque quantification

OBJECTIVE: This in situ study evaluated the discriminatory power and reliability of methods of dental plaque quantification and the relationship between visual indices (VI) and fluorescence camera (FC) to detect plaque. MATERIAL AND METHODS: Six volunteers used palatal appliances with six bovine enamel blocks presenting different stages of plaque accumulation. The presence of plaque with and without disclosing was assessed using VI. Images were obtained with FC and digital camera in both conditions. The area covered by plaque was assessed. Examinations were done by two independent examiners. Data were analyzed by Kruskal-Wallis and Kappa tests to compare different conditions of samples and to assess the inter-examiner reproducibility. RESULTS: Some methods presented adequate reproducibility. The Turesky index and the assessment of area covered by disclosed plaque in the FC images presented the highest discriminatory powers. CONCLUSION: The Turesky index and images with FC with disclosing present good reliability and discriminatory power in quantifying dental plaque.

Power Secant Method applied to natural frequency extraction of Timoshenko beam structures

This work deals with an improved plane frame formulation whose exact dynamic stiffness matrix (DSM) presents, uniquely, null determinant for the natural frequencies. In comparison with the classical DSM, the formulation herein presented has some major advantages: local mode shapes are preserved in the formulation so that, for any positive frequency, the DSM will never be ill-conditioned; in the absence of poles, it is possible to employ the secant method in order to have a more computationally efficient eigenvalue extraction procedure. Applying the procedure to the more general case of Timoshenko beams, we introduce a new technique, named ""power deflation"", that makes the secant method suitable for the transcendental nonlinear eigenvalue problems based on the improved DSM. In order to avoid overflow occurrences that can hinder the secant method iterations, limiting frequencies are formulated, with scaling also applied to the eigenvalue problem. Comparisons with results available in the literature demonstrate the strength of the proposed method. Computational efficiency is compared with solutions obtained both by FEM and by the Wittrick-Williams algorithm.

Living Our Lives on the Edge: Power, Space and Sexual Orientation in Cape Town Townships, South Africa

Much of social science literature about South African cities fails to represent its complex spectrum of sexual practices and associated identities. The unintended effects of such representations are that a compulsory heterosexuality is naturalised in, and reiterative with, dominant constructions of blackness in townships. In this paper, we argue that the assertion of discreet lesbian and gay identities in black townships of a South African city such as Cape Town is influenced by the historical racial and socio-economic divides that have marked urban landscape. In their efforts to recoup a positive sense of gendered personhood, residents have constructed a moral economy anchored in reproductive heterosexuality. We draw upon ethnographic data to show how sexual minorities live their lives vicariously in spaces they have prised open within the extant sex/gender binary. They are able to assert the identities of moffie and man-vrou (mannish woman) without threatening the dominant ideology of heterosexuality.

A high voltage pulse power supply for metal plasma immersion ion implantation and deposition

We describe the design and implementation of a high voltage pulse power supply (pulser) that supports the operation of a repetitively pulsed filtered vacuum arc plasma deposition facility in plasma immersion ion implantation and deposition (Mepiiid) mode. Negative pulses (micropulses) of up to 20 kV in magnitude and 20 A peak current are provided in gated pulse packets (macropulses) over a broad range of possible pulse width and duty cycle. Application of the system consisting of filtered vacuum arc and high voltage pulser is demonstrated by forming diamond-like carbon (DLC) thin films with and without substrate bias provided by the pulser. Significantly enhanced film/substrate adhesion is observed when the pulser is used to induce interface mixing between the DLC film and the underlying Si substrate. (C) 2010 American Institute of Physics. [doi:10.1063/1.3518969]

The force, power, and energy of the 100 meter sprint

At the 2008 Summer Olympics in Beijing, Usain Bolt broke the world record for the 100 m sprint. Just one year later, at the 2009 World Championships in Athletics in Berlin he broke it again. A few months after Beijing, Eriksen [Am. J. Phys. 77, 224-228 (2009)] studied Bolt's performance and predicted that Bolt could have run about one-tenth of a second faster, which was confirmed in Berlin. In this paper we extend the analysis of Eriksen to model Bolt's velocity time dependence for the Beijing 2008 and Berlin 2009 records. We deduce the maximum force, the maximum power, and the total mechanical energy produced by Bolt in both races. Surprisingly, we conclude that all of these values were smaller in 2009 than in 2008.

Power-law creep behavior of a semiflexible chain

Rheological properties of adherent cells are essential for their physiological functions, and microrheological measurements on living cells have shown that their viscoelastic responses follow a weak power law over a wide range of time scales. This power law is also influenced by mechanical prestress borne by the cytoskeleton, suggesting that cytoskeletal prestress determines the cell's viscoelasticity, but the biophysical origins of this behavior are largely unknown. We have recently developed a stochastic two-dimensional model of an elastically joined chain that links the power-law rheology to the prestress. Here we use a similar approach to study the creep response of a prestressed three-dimensional elastically jointed chain as a viscoelastic model of semiflexible polymers that comprise the prestressed cytoskeletal lattice. Using a Monte Carlo based algorithm, we show that numerical simulations of the chain's creep behavior closely correspond to the behavior observed experimentally in living cells. The power-law creep behavior results from a finite-speed propagation of free energy from the chain's end points toward the center of the chain in response to an externally applied stretching force. The property that links the power law to the prestress is the chain's stiffening with increasing prestress, which originates from entropic and enthalpic contributions. These results indicate that the essential features of cellular rheology can be explained by the viscoelastic behaviors of individual semiflexible polymers of the cytoskeleton.

Angular-planar CMB power spectrum

Gaussianity and statistical isotropy of the Universe are modern cosmology's minimal set of hypotheses. In this work we introduce a new statistical test to detect observational deviations from this minimal set. By defining the temperature correlation function over the whole celestial sphere, we are able to independently quantify both angular and planar dependence (modulations) of the CMB temperature power spectrum over different slices of this sphere. Given that planar dependence leads to further modulations of the usual angular power spectrum C(l), this test can potentially reveal richer structures in the morphology of the primordial temperature field. We have also constructed an unbiased estimator for this angular-planar power spectrum which naturally generalizes the estimator for the usual C(l)'s. With the help of a chi-square analysis, we have used this estimator to search for observational deviations of statistical isotropy in WMAP's 5 year release data set (ILC5), where we found only slight anomalies on the angular scales l = 7 and l = 8. Since this angular-planar statistic is model-independent, it is ideal to employ in searches of statistical anisotropy (e.g., contaminations from the galactic plane) and to characterize non-Gaussianities.

Expression of genes related to muscle plasticity after strength and power training regimens

The purpose of our study was to compare the effects of 8-week progressive strength and power training regimens on strength gains and muscle plasticity [muscle fiber hypertrophy and phenotype shift, mammalian target of rapamycin (mTOR), regulatory-associated protein of mTOR (RAPTOR), rapamycin-insensitive companion of m-TOR (RICTOR), calcineurin and calcipressin gene expression]. Twenty-nine physically active subjects were divided into three groups: strength training (ST), power training (PT) and control (C). Squat 1 RM and muscle biopsies were obtained before and after the training period. Strength increased similarly for both ST and PT groups (P < 0.001). Fiber types I, IIa and IIb presented hypertrophy main time effect (P < 0.05). Only type IIb percentage decreased from pre- to post-test (main time effect, P < 0.05). mTOR and RICTOR mRNA expression increased similarly from pre- to post-test (P < 0.01). RAPTOR increased after training for both groups (P < 0.0001), but to a greater extent in the ST (P < 0.001) than in the PT group. 4EBP-1 decreased after training when the ST and PT groups were pooled (P < 0.05). Calcineurin levels did not change after training, while calcipressin increased similarly from pre- to post-test (P < 0.01). In conclusion, our data indicate that these training regimens produce similar performance improvements; however, there was a trend toward greater hypertrophy-related gene expression and muscle fiber hypertrophy in the ST group.

Is acute static stretching able to reduce the time to exhaustion at power output corresponding to maximal oxygen uptake?

Samogin Lopes, FA, Menegon, EM, Franchini, E, Tricoli, V, and de M. Bertuzzi, RC. Is acute static stretching able to reduce the time to exhaustion at power output corresponding to maximal oxygen uptake? J Strength Cond Res 24(6): 1650-1656, 2010-This study analyzed the effect of an acute static stretching bout on the time to exhaustion (T(lim)) at power output corresponding to (V) over dotO(2)max. Eleven physically active male subjects (age 22.3 +/- 2.8 years, (V) over dotO(2)max 2.7 +/- 0.5 L . min(-1)) completed an incremental cycle ergometer test, 2 muscle strength tests, and 2 maximal tests to exhaustion at power output corresponding to (V) over dotO(2)max with and without a previous static stretching bout. The T(lim) was not significantly affected by the static stretching (164 +/- 28 vs. 150 +/- 26 seconds with and without stretching, respectively, p = 0.09), but the time to reach (V) over dotO(2)max (118 +/- 22 vs. 102 +/- 25 seconds), blood-lactate accumulation immediately after exercise (10.7 +/- 2.9 vs. 8.0 +/- 1.7 mmol . L(-1)), and oxygen deficit (2.4 +/- 0.9 vs. 2.1 +/- 0.7 L) were significantly reduced (p <= 0.02). Thus, an acute static stretching bout did not reduce T(lim) at power output corresponding to (V) over dotO(2)max possibly by accelerating aerobic metabolism activation at the beginning of exercise. These results suggest that coaches and practitioners involved with aerobic dependent activities may use static stretching as part of their warm-up routines without fear of diminishing high-intensity aerobic exercise performance.