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This paper analyzes the effects that the 2012 VAT rise in Spain had on household’ demand for cultural goods and services. Household’ demands are modeled as a two-stage QUAIDS. After estimating price and expenditure elasticities, and the pass-through parameter associated with the reform, our results show that the individual welfare loss and the increment in the tax bill increase, but less than proportionately, with income. Consequently, the reform can be considered as regressive. Relating the effects of the VAT reform to households’ incomes also implies a low quantitative effect, because of the low proportion of total household expenditure that cultural expenditure represents. From a social perspective, the size of the induced welfare loss would positively depend on society’s inequality aversion. Regardless of the latter, it cannot be concluded whether the reform would have increased or reduced inequality in the distribution of cultural spending. Our results prove qualitatively robust to alternative values of the pass-through parameter.  相似文献   
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This study aimed to explore the strength of the force–velocity (FV) relationship of lower limb muscles and the reliability of its parameters (maximum force [F0], slope [a], maximum velocity [V0], and maximum power [P0]). Twenty-three men were tested in two different jump types (squat and countermovement jump: SJ and CMJ), performed under two different loading conditions (free weight and Smith machine: Free and Smith) with 0, 17, 30, 45, 60, and 75?kg loads. The maximum and averaged values of F and V were obtained for the FV relationship modelling. All FV relationships were strong and linear independently whether observed from the averaged across the participants (r?≥?0.98) or individual data (r?=?0.94–0.98), while their parameters were generally highly reliable (F0 [CV: 4.85%, ICC: 0.87], V0 [CV: 6.10%, ICC: 0.82], a [CV: 10.5%, ICC: 0.81], and P0 [CV: 3.5%, ICC: 0.93]). Both the strength of the FV relationships and the reliability of their parameters were significantly higher for (1) the CMJ over the SJ, (2) the Free over the Smith loading type, and (3) the maximum over the averaged F and V variables. In conclusion, although the FV relationships obtained from all the jumps tested were linear and generally highly reliable, the less appropriate choice for testing the FV relationship could be through the averaged F and V data obtained from the SJ performed either in a Free weight or in a Smith machine. Insubstantial differences exist among the other combinations tested.  相似文献   
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This study sought to address Hofstede and McCrae’s (2004) call for systematic cross-cultural comparisons of trait-like attributes. Specifically, we examined the extent to which Danish, Icelandic, Polish, and American adults’ trait affection given and trait affection received are (a) dependent on national origin, and (b) associated with Hofstede’s dimensions of cultures (i.e. individualism-collectivism, masculinity-femininity, power distance, and uncertainty avoidance). The participants (N = 606) completed a questionnaire in English that consisted of the trait affection given and trait affection received scales. Results of a multivariate analysis of variance and linear regression analyses revealed that people’s trait affection given and received are (a) dependent on national origin, and (b) associated with Hofstede’s dimensions of cultures.  相似文献   
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The aim of this cross-sectional study was to compare bone mass in young female athletes playing ball games on different types of playing surfaces. About 120 girls, 9–13 years of age (10.6 ± 1.5 years old Tanner I–III) were recruited and divided into prepubertal and pubertal groups. The sample represented 3 groups of athletes: soccer (N = 40), basketball (N = 40), and handball (N = 40); and 6 different playing surfaces (soccer – ground, soccer – artificial turf, basketball – synthetic, basketball – parquet, handball – synthetic, and handball – smooth concrete). Total and regional body composition (bone mass, fat mass, and lean mass) were measured by dual-energy X-ray absorptiometry (DXA). The mechanical properties of the surfaces (force reduction, vertical deformation, and energy return) were measured with the Advanced Artificial Athlete (Triple A) method. The degree of sexual development was determined using Tanner test. The pubertal group showed that soccer players on the ground, basketball players on synthetic, and handball players on smooth concrete had higher values of bone mineral content (BMC) and bone mineral density (BMD) (< 0.05) than the soccer players on the artificial turf, basketball players on parquet, and handball players on synthetic. In conclusion, a hard playing surface, with less vertical deformation and force reduction, and greater energy return, is associated with higher levels of BMD and BMC in growing girls, regardless of the sport they practice.  相似文献   
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