No abstract

In times of economic crisis, with a high unemployment rate expected to continue rising, governments such as those of the European countries which establish the number of hours to be worked can share out work by reducing the length of the working week. This article constructs a general equilibrium model in which the effects of reduction in working hours on the main macroeconomic variables are studied. To do so, the model includes two important new features with regard to the production function: a parameter measuring the productivity of working hours and another parameter of adjustment costs measuring the unproductive time in the course of the working day. Results show that the employment level always improves as the length of the working week is reduced but also reveal an inflection point in terms of the productivity of working hours, below which a reduction in the number of working hours improves the results of macroeconomic variables and above which this policy aggravates the economic situation.

As a result of policies to reduce public deficit, nonprofit organizations have been forced to turn to charitable donations in order to diversify their revenue structure and thus reduce their levels of financial distress. Public administrations have supported this process through tax mechanisms designed to provide a legal framework that will encourage private philanthropy. Our aim is to analyse the role of nonprofit tax regulations in moderating the influence of revenue diversification on insolvency risk. To this end, we drew a sample of 406 nonprofit organizations located in Aragon and Navarre, two European regions with different tax regulations, for the period 2008-2018. Our results reveal that some tax regime requirements, such as the organizational purpose, minimum initial endowment, engagement in commercial activity, and accountability and monitoring standards, have a positive impact on revenue diversification and the reduction of financial distress and vulnerability. However, we also detect differences between regions which suggest that tax harmonization for nonprofit organizations remains a challenge.

'Baratze' or Pyrenean funerary stone circles, also known as Pyrenean cromlech, are funerary cremation monuments constructed between the Late Bronze Age and the beginning of the Roman period. These monuments consist of small circles, which consist of isolated standing stone blocks that enclose a central funerary deposit. The densest geographical distribution of Pyrenean funerary stone circles is located east of the Leizaran river and the lower basin of the Oria river up to approximately Andorra. Pyrenean cromlechs are located across mountain chains and occasionally share space with other funerary monuments constructed between the Middle Neolithic period and the Bronze Age -dolmens and cists-, whereas in other locations, cromlechs appear to be established in previously unoccupied mountain zones in an approximately continuous fashion by groups of farmers. The discovery of some Pyrenean circles in Ondarre and Beaskin (Sierra de Aralar), away from the nuclear zone and in a space continuously exploited since the Neolithic period, as indicated by the presence of other funerary monuments -dolmens and cists-, generates new questions regarding their distribution and the reasons for distinct densities of these rituals in some areas of the nuclear zone. Therefore, we propose different explanatory hypotheses, adapted to the distinct circumstances, as lithology, history, etc.Key words: Cromlech-stone circle; Aralar; Late Bronze Age; Iron Age; incineration; distribution.Resumen: Los baratze o círculos funerarios pirenaicos, también conocidos como crómlech pirenaicos, son monumentos funerarios de incineración construidos a partir del Bronce Final hasta inicios de la época romana. Consisten en círculos de reducidas dimensiones conformados por bloques aislados que encierran en su zona central el depósito funerario. Su distribución geográfica más densa se localiza al este de los ríos Leizaran y de la cuenca baja del río Oria hasta aproximadamente Andorra. Se ubican en cordales de montaña en ocasiones compartiendo el mismo espacio que otros monumentos funerarios de inhumación construidos desde el Neolítico Medio a la Edad del Bronce -dólmenes y cistas-, mientras que en otros puntos parece que 194 J. M. Edeso, I. Goikoetxea, A. Lopetegi, E. Arévalo, Í. Orue, L. M. Zaldua y J. A. Mujika / Contribution to the study... © Universidad de SalamancaZephyrus, LXXVII, enero-junio 2016,[193][194][195][196][197][198][199][200][201][202][203][204][205]