Search results for "Opera"
showing 10 items of 8665 documents
Análisis del conflicto IVA-ITPO en las operaciones inmobiliarias
2015
La tesis doctoral tiene como objeto el análisis del deslinde a efectuar entre el Impuesto sobre Transmisiones Patrimoniales Onerosas (en adelante ITPO) y el Impuesto sobre el Valor Añadido (en adelante IVA) en las principales operaciones inmobiliarias. La relevancia del sector inmobiliario en cualquier economía, es incuestionable. Ello provoca, desde el punto de vista de las AAPP, un despliegue sin parangón de nuestro sistema tributario que afecta tanto a la imposición directa como a la indirecta, y a todos los ámbitos territoriales: tributos estatales, autonómicos y locales. Pero, a su vez, constituye para los contribuyentes un incentivo para la búsqueda de fórmulas fiscales menos costosas…
How paradoxical is ‘paradoxical’ outcome? : Different pathways and implications
2021
The present special issue includes single and multiple case studies which report on the phenomenon of ‘paradoxical’ outcomes in psychotherapy, operationalized as discordant outcome assessments within the same case. In an attempt to find ground for my published response, I endeavored to juxtaposition the cases from the different studies, and by doing that gain an overview of the contributions and arguments. As a result of that exercise, I suggest three different types of paradoxical outcome with different pathways and implications. Discussing the concept of ‘illusory mental health’ as a possible explanation for paradoxical outcome, I suggest that self-ratings within a nonclinical range, give…
A strategic approach for the discounted Shapley values
2014
The family of discounted Shapley values is analyzed for cooperative games in coalitional form. We consider the bargaining protocol of the alternating random proposer introduced in Hart and Mas-Colell (Econometrica 64:357–380, 1996). We demonstrate that the discounted Shapley values arise as the expected payoffs associated with the bargaining equilibria when a time discount factor is considered. In a second model, we replace the time cost with the probability that the game ends without agreements. This model also implements these values in transferable utility games, moreover, the model implements the \(\alpha \)-consistent values in the nontransferable utility setting.
Cooperación condicional y tercer sector
2000
The following paper analyzes the problem of social cooperation in the provision of a public good from an evolutionary perspective. To this end we depart from behavioral programs as the basic building block for modeling individuals in the social interaction, which is based on a generalized prisoners dilemma. In it, a population of individuals follow a conditional cooperative program, which some authors refer as to morality, and that we will show that is equivalent to the application of the principle of reciprocity. It will be shown that the degree of cooperation, that is the individual contribution toward the provision of the public good, is positive although sub-optimal. Finally, if we comp…
Endogenous firm asymmetry and cooperative R&D in linear duopoly with spillovers
2005
In a linear model ofcost reducing R&D/Cournot competition, firm asymmetry is shown to be sustainable as subgame perfect Nash equilibrium with R&D competition only ifthe productivity of research is sufficiently large relative to the benefits from imitation. In such a case, industry-wide cost reduction and firms asymmetry are increasing and decreasing functions of the spillover rate, respectively. In the absence of spillovers, a symmetric joint lab generates higher consumer surplus and social welfare than a pair ofasymmetric competitors. If spillovers are not too small, asymmetric R&D competition is advantageous toconsumers, but not to firms.
Expectations as Reference Points: Field Evidence from Professional Soccer
2015
We show that professional soccer players and their coaches exhibit reference-dependent behavior during matches. Controlling for the state of the match and for unobserved heterogeneity, we show on a minute-by-minute basis that players breach the rules of the game, measured by the referee’s assignment of cards, significantly more often if their teams are behind the expected match outcome, measured by preplay betting odds of large professional bookmakers. We further show that coaches implement significantly more offensive substitutions if their teams are behind expectations. Both types of behaviors impair the expected ultimate match outcome of the team, which shows that our findings do not si…
THE STABILITY, RISK AND PERFORMANCE OF COOPERATIVE BANKS
2013
In a market economy, tradition, stability and performance of cooperative banks, namely science and art of leadership, management, organization and their administration become major facets in promoting and improving cooperative banks, at the microeconomic level, to which we provide a coherent set of concepts, principles, methods and management techniques, their knowledge contributing to the viability and practical implementation, modernization and development of cooperative banks to increase their profitability and competitiveness in heightened risk conditions on local, national and even global markets. In the context of major changes in Romanian society, the action of the forces inside the …
How viable are spanish credit cooperatives after recent bank capitalization and restructuring regulations?
2011
Over the past three years, major reforms have been approved in Spain in order to restructure the banking sector. The purpose of these reforms has been to reinforce the solvency of credit institutions through recapitalization and integration into larger organizations. The credit cooperatives have not presented any solvency problems which would justify these measures being applied to them. The problem that the financial authorities see in their case is their limited size. As a result, the credit cooperatives are immersed in an integration process which is not revolving around the Banco Cooperativo Español (BCE) or the Spanish Association of Rural Savings Banks, as might be expected, but is ta…
Transparencia y nuevas tecnologías en las Cooperativas de crédito
2004
An international reaction was required to the financial scandals of recent years, and some States started to reform corporate governance. Two main systems were used – self-regulation through good governance codes, and legislative measures to achieve transparency in financial markets. The principle of transparency is based on two premises – corporate governance and business information in the framework of new technologies. This study analyses the enforcement of the new Spanish legislation on transparency in credit cooperatives from a dual perspective – that of organisational structure, and members’ rights to information and the use of new technologies.
Las políticas públicas de igualdad en el empleo y la economía social y cooperativa
2004
There are different policies for equality in employment, different “equality plans”, different guidelines, etc. at various levels (European, national, Autonomous Community, etc.) which aim to reduce inequality between men and women in labour matters, such as wages, employment rates, etc. Measures also exist in the social economy to achieve equality between men and women because this principle is behind the cooperation or cooperative principles on which the social economy is based.