Search results for "TAXA"
showing 10 items of 268 documents
La financiación de las empresas mediterráneas de Alfonso el Magnánimo. Bailía General, Subsidios de Cortes y Crédito Institucional en Valencia (1419-…
2003
This article studies the role of the General Bailía of Valencia—the office for the management of the royal domain resources of the kingdom of Valencia- in the political and military projects of Alfonso V the Magnanimous in the Mediterranean. In this way its also analysed the role of the Parliament, a class representation of the kingdom, and the city of Valencia, main urban centre The incomes from the royal domain, the donations from the Parliaments as a representative assemblies, and the loans provided by the city of Valencia contributed in a decisive way to the guarantee of the economic viability of Alfonso Vs military expansion. It is right that the main instruments that the king had to a…
Promoting self-employment: Does it create more employment and business activity?
2021
International audience; We assess the economic impact of reforms promoting self-employment in the three countries that have implemented such reforms since the early 2000s: the Netherlands, the United Kingdom and France. To that end, we use an unbalanced cross country-industry dataset of 4,226 observations, including 12 OECD countries and 20 market industries, over the 1995-2016 period. We first observe, using country-level data, that the share of self-employed workers in total employment is quite stable or declines over the period in all countries in our dataset, except in the three countries where large reforms promoting self-employment have been implemented, and only after these reforms. …
Soluciones de las comunidades autónomas de régimen general a algunas deficiencias de la Ley 49/2002 de Régimen fiscal de las entidades no lucrativas …
2021
The current Law 49/2002 on the tax regime of non-profit entities and tax incentives for patronage was born out of the declared will to establish a set of incentives applicable to patronage activity in general and, in particular, to cultural patronage. However, the practical application to date of this commendable principle has been shown to be a mere normative proposition. The Autonomous Communities of the Balearic Islands, the Valencian Community and Castilla-La Mancha have enacted laws on tax incentives for cultural patronage that could resolve, within the scope of their competences, some difficulties encountered with state regulations. With this scenario in mind we analyze the effective …
Kinetics of the lipoperoxyl radical-scavenging activity of indicaxanthin in solution and unilamellar liposomes
2007
Abstract The reaction of the phytochemical indicaxanthin with lipoperoxyl radicals generated in methyl linoleate methanol solution by 2,20-azobis(2,4-dimethylvaleronitrile), and in aqueous soybean phosphatidylcholine unilamellar liposomes by 2,20-azobis(2- amidinopropane)hydrochloride, was studied. The molecule acts as a chain-terminating lipoperoxyl radical scavenger in solution, with a calculated inhibition constant of 3.63 £ 105M21 s21, and a stoichiometric factor approaching 2. Indicaxanthin incorporated in liposomes prevented lipid oxidation, inducing clear-cut lag periods and decrease of the propagation rate. Both effects were concentration-dependent, but not linearly related to the p…
Supraspecific taxonomy of Palaearctic Platycleidini with unarmed prosternum: a morphological approach (Orthoptera: Tettigoniidae, Tettigoniinae)
2011
Authors analysed 33 supraspecific taxa of Palaearctic Platycleidini with unarmed prosternum, most of them hitherto considered genera or subgenera of Platycleis and Metrioptera. For each of them they give a short description of the characters revealing the correct classification of males and females. Then, they propose a more consistent classification, when both males and females of a supraspecific taxon are clearly distinct, they should be elevated to distinct genera. On the whole, they propose to classify Palaearctic taxa into 32 genera, for which they propose a key based on the characters used in this paper and illustrated by 140 photographs. Additionally, they describe the following new …
Justice et inégalités: un amendement à la théorie de John Rawls
1992
National audience; On se demande si les principes de justice de Rawls ne sont pas exagérément inégalitaires, malgré leur côté "juste". On examine donc ce qu'il advient de l'optimum de Rawls, le maximin, quand de l'aversion pour l'inégalité" apparaît. Le maximin consiste à se placer sur un certain point de la courbe d'efficience, en admettant une certaine dose d'inégalité, pourvu que l'on donne le maximum possible aux plus défavorisés. On tient compte d'externalités en reprenant la notion d'envie sous la forme d'une aversion pour l'inégalité, essentiellement de la part des plus défavorisés. On ne peut plus raisonner sur la courbe frontière des rémunérations possibles et on démontre la validi…
Pro-oxidant activity of indicaxanthin from Opuntia ficus indica modulates arachidonate metabolism and prostaglandin synthesis through lipid peroxide …
2014
Macrophages come across active prostaglandin (PG) metabolism during inflammation, shunting early production of pro-inflammatory towards anti-inflammatory mediators terminating the process. This work for the first time provides evidence that a phytochemical may modulate the arachidonate (AA) metabolism in lipopolysaccharide (LPS)-stimulated RAW 264.7 macrophages, promoting the ultimate formation of anti-inflammatory cyclopentenone 15deoxy-PGJ2. Added 1 h before LPS, indicaxanthin from Opuntia Ficus Indica prevented activation of nuclear factor-κB (NF-κB) and over-expression of PGE2 synthase-1 (mPGES-1), but up-regulated cyclo-oxygenase-2 (COX-2) and PGD2 synthase (H-PGDS), with final product…
A modular "toolbox" approach to flexible branched multimacrocyclic hosts as precursors for multiply interlocked architectures.
2008
Tetralactam macrocycles can be functionalized by a variety of cross-coupling reactions. A modular “toolbox” strategy is presented that allows 1) several tetralactam macrocycles to be covalently connected with each other or with a central spacer, 2) the macrocycles to be substituted with or connected to different chromophores, and 3) metal-coordination sites to be attached to the macrocycles. With this approach a series of different oligo-macrocyclic hosts was obtained with great structural diversity and enormous potential for further functionalization. Rotaxanes made on the basis of these macrocycles have been synthesized to demonstrate their utility in building more complex supramolecular …
Tax Design in the OECD: A Test of the Hines-Summers Hypothesis
2011
This paper investigates the effects of economic size and trade openness on tax design in the OECD. Using data for 30 OECD countries over the 1965–2007 period, we test the recently proposed Hines-Summers [2009] Hypothesis, according to which the smaller the size and the greater the openness of the economy, the more it will rely on expenditure taxes and the less on income taxes. Our findings show that the Hines-Summers Hypothesis can claim broad, statistically significant, and robust empirical support in the OECD data sets we examined.
In vitro antimutagenic and in vivo anticlastogenic effects of carotenoids and solvent extracts from fruits and vegetables rich in carotenoids.
1998
The water insoluble residues of some carotenoid-rich fruits and vegetables, such as apricots, oranges, brussels sprouts, carrots, yellow-red peppers, and tomatoes, were sequentially extracted with n-hexane, dichloromethane, acetone, and 2-propanol, and solvent extracted materials were tested for inhibition of mutagenicities induced by aflatoxin B1 (AFB1), benzo[a]pyrene (BaP), 2-amino-3-methylimidazo[4,5-f]quinoline (IQ), and cyclophosphamide (CP) in histidine-deficient strains of Salmonella typhimurium. Antimutagenic activities were found in many extracts, but especially in the n-hexane extracts. For example, in the case of oranges, 100 microg of this extract reduced the bacterial mutageni…