Suchergebnisse

El control horario así como su registro, ha sido y continua siendo una materia controvertida en el derecho laboral, tanto por su propia regulación jurídica, como su por implementación por parte de las empresas. Esta controversia deviene principalmente por la confusión que genera su interpretación legislativa, lo cual ha originado distintos pronunciamientos judiciales al respecto, los cuales, en ocasiones han sido contradictorios entre si al interpretar la ley. De igual forma, a raíz de la realización de este estudio, se puede afirmar que existen datos que evidencian el habitual incumplimiento de los límites legales por parte de las empresas en materia de registro de jornada, motivado en unas ocasiones por el desconocimiento de la legislación vigente, y en otras por una intención fraudulenta. Por esta razón, entendemos que la obligatoriedad de la implementación de este sistema de registro es necesaria para ayudar a que no se vulneren derechos de los trabajadores.

The disposal of waste from electrical and electronic equipment is an actual problem of industrialized countries. In the present work, thermal decomposition of different materials has been studied in a thermobalance at different heating rates. Kinetic models are proposed for the pyrolysis, gasification and combustion of crushed wood pellets (CWP), halogen-free electrical wires (EWs) and printed circuit boards (PCBs). Three different heating rates were used at each atmosphere condition. One set of parameters can explain all the experiments at the different atmospheres and at the three different heating rates used. In the case of CWP, a model considering three independent first-order reactions gave very good correlations all the heating rates tested both in inert and oxidant atmosphere. The decomposition of synthetic materials (EW and PCB) is modeled by using nth order kinetics. On the other hand, mixtures of these three materials have been prepared and tested for decomposition behavior. A weighted sum of the curves simulated using kinetics of the materials separately gives a good concordance with the experimental curve in the case of PCBs, indicating that there is not chemical interaction between CWP and PCBs when heated and decomposed. This would indicate that the production of pollutants in the decomposition will not be affected by the presence of the other material. Nevertheless, a strong interaction is found with the mixtures between biomass and EW. ; Support for this work was provided Spanish Ministry of Culture and Sport and by the CTQ2013-41006-R project from the Ministry of Economy and Competitiveness (Spain) and the PROMETEOII/2014/007 project from the Valencian Community Government (Spain).

In the present work, a very detailed study of the reforming of syngas produced in the decomposition of Posidonia oceanica is done. The effect of the presence of different amounts of dolomite is analyzed. Also pyrolysis is studied, in nitrogen atmosphere, and gasification in the presence of air, oxygen and different amounts of steam. A detailed discussion on formation and destruction of tars is done. Furthermore, the effect of the heating rate in the decomposition and the residence time of the evolved gases are discussed. Syngas with ratio H2/CO from 0.3 to ca. 3 can be obtained from this interesting material. Marine species (microalgae) are usually studied with the aim of cultivating them for gas or oil production, but in this paper we draw attention to the possibility of using a natural resource with a very small impact in the ecosystem. ; Support for this work was provided by the CTQ2013-41006-R project from the Ministry of Education and Science (Spain) and the PROMETEOII/2014/007 project from the Valencian Community Government (Spain).

This paper computes the optimal progressivity of the income tax code in a dynamic general equilibrium model with household heterogeneity in which uninsurable labor productivity risk gives rise to a nontrivial income and wealth distribution. A progressive tax system serves as a partial substitute for missing insurance markets and enhances an equal distribution of economic welfare. These beneficial effects of a progressive tax system have to be traded off against the efficiency loss arising from distorting endogenous labor supply and capital accumulation decisions. Using a utilitarian steady state social welfare criterion we find that the optimal US income tax is well approximated by a flat tax rate of 17:2% and a fixed deduction of about $9,400. The steady state welfare gains from a fundamental tax reform towards this tax system are equivalent to 1:7% higher consumption in each state of the world. An explicit computation of the transition path induced by a reform of the current towards the optimal tax system indicates that a majority of the population currently alive (roughly 62%) would experience welfare gains, suggesting that such fundamental income tax reform is not only desirable, but may also be politically feasible. JEL Klassifikation: E62, H21, H24 .

We examine the optimal policy response to an exogenously given demographic shock. Such a shock affects negatively the financing of retirement pensions, and we use optimal fiscal policy in order to determine the optimal strategy of the social security administration. Our approach provides specific policy responses in an environment that guarantees the financial sustainability of existing retirement pensions. At the same time, pensions will be financed in a way that by construction generates no welfare losses for any of the cohorts in our economy. In contrast to existing literature we endogenously determine optimal policies rather than exploring implications of exogenously given policies. Our results show that the optimal strategy is based in the following ingredients: elimination of compulsory retirement, a change in the structure of labor income taxation and a temporary increase in the level of government debt.

This paper computes the optimal progressivity of the income tax code in a dynamic general equilibrium model with household heterogeneity in which uninsurable labor productivity risk gives rise to a nontrivial income and wealth distribution. A progressive tax system serves as a partial substitute for missing insurance markets and enhances an equal distribution of economic welfare. These beneficial effects of a progressive tax system have to be traded off against the efficiency loss arising from distorting endogenous labor supply and capital accumulation decisions. Using a utilitarian steady state social welfare criterion we find that the optimal US income tax is well approximated by a flat tax rate of 17:2% and a fixed deduction of about $9,400. The steady state welfare gains from a fundamental tax reform towards this tax system are equivalent to 1:7% higher consumption in each state of the world. An explicit computation of the transition path induced by a reform of the current towards the optimal tax system indicates that a majority of the population currently alive (roughly 62%) would experience welfare gains, suggesting that such fundamental income tax reform is not only desirable, but may also be politically feasible.

AbstractTotal factor productivity (TFP) growth in Canada between 2002 and 2014 has been only 0.16% per year. This figure is substantially smaller than that of the United States, or that of Canada in the past. We perform multiple counterfactual exercises to show that this small TFP growth cannot be accounted for by several compositional effects or mismeasurements of factors of production. We identify two key sectors (mostly Mining and to a lesser extent Manufacturing) that drive all of the TFP growth difference with the United States. Despite the lack of TFP growth, Canada has experienced sustained income growth due to a prolonged period of appreciation of the terms of trade (while US terms of trade have deteriorated), making real income in the two countries grow at similar rates.

The production of flexible polyurethane foam (FPUF) briquettes has been tested at four different temperatures (160, 170, 180 and 190 °C) and with four different compacting pressures (17, 24, 35 and 48 MPa), selecting 180 °C and 35 MPa as the best briquetting conditions. In addition, heterogeneous briquettes have been moulded employing 10, 18 and 25% of viscoelastic memory foam (VMF) with FPUF and the same proportions for latex foam (LATEX) with FPUF, at 180 °C and 24 and 35 MPa of compacting pressure. For VMF + FPUF briquettes mixtures of up to 18% of VMF showed high quality, whereas this proportion decreased by up to 10% for LATEX. The FTIR and TG-IR analyses were conducted to investigate the mechanism of adhesion bonding in heterogeneous briquettes considering that the FPUF acted as a binder. The temperature (180 °C) and pressure (35 MPa) selected to mould the heterogeneous briquettes seem to be enough to achieve the break of part of the urethane bond present in the FPUF improving the mobility of long polymeric chains which allowed the bonding of different materials. ; The authors thank the Spanish Ministry of Education Culture and Sport (FPU12/02000) and the research projects CTQ2013-41006 from the Spanish Ministry of Economy and Competitiveness and PROMETEOII/2014/007 from the Valencian Community Government for the support provided.