Is the Tax Collection Effort an Indicator of the Financial Condition of Spanish Municipalities?

ABSTRACT

The financial crisis beginning in 2007 drastically affected the financial resources of different governmental organizations, causing critical imbalances between resources and expenditure needs. This study aims to analyze whether the municipal tax collection effort in Spain could be an indicator of the financial condition of these institutions. As a preliminary step, a new methodology is used to assess their financial condition. We test tax collection effort as an indicator on a sample of more than 5,000 Spanish municipalities with fewer than 75,000 inhabitants. Results confirm that the budgetary solvency dimension is associated with the tax collection effort for all municipalities studied. Furthermore, in municipalities with populations of fewer than 5,000 inhabitants, the level of the tax collection effort is indicative of most of the financial condition dimensions.     

Beyond Orthodoxy: Asserting Latin America's New Strategic Options Toward the United States

This essay explores the possibility that Latin America may deploy new strategic options in its relations with Washington at the beginning of the twenty‐first century. It starts by evaluating what have been the five major foreign policy models of the region with regard to Washington since the end of the Cold War. It proceeds by evaluating the recent dynamics of Latin American insertion into world affairs. Then it introduces three new alternatives for handling U.S. Latin American relations in the coming years. It concludes by pointing out the importance of understanding the scope of the hemispheric challenges for both the region and Washington.     

Should health authorities offer risk-sharing contracts to pharmaceutical firms? A theoretical approach

In this paper, we characterise the risk-sharing contracts that health authorities can design when they face a regulatory decision on drug pricing and reimbursement in a context of uncertainty. We focus on two types of contracts. On the one hand, the health authority can reimburse the firm for each treated patient regardless of health outcomes (non risk-sharing). Alternatively, the health authority can pay for the drug only when the patient is cured (risk-sharing contract). The optimal contract depends on the trade-off between the monitoring costs, the marginal production cost and the utility derived from treatment. A non-risk-sharing agreement will be preferred by the health authority, if patients who should not be treated impose a relatively low cost to the health system. When this cost is high, the health authority would prefer a risk-sharing agreement for relatively low monitoring costs.     

Faith,Folie à Famille,and Mummification: A Brief Review of the Literature and a Rare Case Report

Folie à deux is a rare clinical syndrome characterized by the transference of delusional ideas from one person to one or more other people in close association with the primary affected patient. Mummification indicates the preservation of the corpse of a person for a variable period of time. A brief review of the literature in this field is presented, and an exceptional case is described, characterized by the association of both these rare phenomena. The case is an example of folie à fammille which developed out of a condition of extreme religiousness and seclusion of an entire family. The shared psychosis led to the horrible death of some of the family members, while the last surviving member of the family lived for more than a year and a half with their mummified remains. The Judge commissioned a forensic psychiatry assessment to verify the survivor's ability to bear witness. The development of the psychiatric syndrome and its consequences are extensively discussed.     

Security governance in a comparative regional perspective

This article aims to explore the relationship between domestic economic and political conditions and the performance of 14 regional organizations over a range of security provisions. It argues that the willingness of member states to increase the range of security provisions of a regional organization is influenced by the combination of high levels of economic and political development and low levels of dispersion among the members of a regional organization. In order to evaluate this assumption, two aspects of regional organizations are explored. The first is to examine the development of security governance provisions of 14 regional organizations as well as the levels of empowerment or autonomy of those organizations. The second is to analyze how six economic and political variables influence the range of security provisions and the degree of empowerment of regional organizations. The final part of the article examines how regional organizations play a significant role in stimulating and reproducing regional governance orders.     

Building civil society in Lao PDR: the Decree on Associations

Since 2006, international organisations in Lao PDR have worked closely with local actors in order to foster the creation of an enabling environment for civil society. By conceiving of civil society development as a system involving a number of closely-connected actors and levels, international actors have been able to contribute to both the adoption of a Decree on Associations, which for the first time in Lao history regulates the civil society sector, and to the organisational strengthening of the few existing domestic organisations. This paper evaluates the impact of international actors' initiatives and assesses civil society's prospects for engaging in human rights work.     

Age estimation by pulp/tooth ratio in lower premolars by orthopantomography

Accurate age estimation has always been a problem for forensic scientists, and apposition of secondary dentine is often used as an indicator of age. Since 2004, in order to examine patterns of secondary dentine apposition, Cameriere et al. have been extensively studying the pulp/tooth area ratio of the canines by panoramic and peri-apical X-ray images. The main aim of this paper is to examine the relationship between age and age-related changes in the pulp/tooth area ratio in monoradicular teeth, with the exception of canines, by orthopantomography. A total of 606 orthopantomograms of Spanish white Caucasian patients (289 women and 317 men), aged between 18 and 75 years and coming from Bilbao and Granada (Spain), was analysed. Regression analysis of age of monoradicular teeth indicated that the lower premolars were the most closely correlated with age. An ANCOVA did not show significant differences between men and women. Multiple regression analysis, with age as dependent variable and pulp/tooth area ratio as predictor, yielded several formulae. R(2) ranged from 0.69 to 0.75 for a single lower premolar tooth and from 0.79 to 0.86 for multiple lower premolar teeth. Depending on the available number of premolar teeth, the mean of the absolute values of residual standard error, at 95% confidence interval, ranged between 4.34 and 6.02 years, showing that the pulp/tooth area ratio is a useful variable for assessing age with reasonable accuracy.