El presente documento tiene por objetivo analizar el impacto de la introducción de impuestos en la industria de telefonía móvil. Un impuesto común en este sector es el canon cobrado para financiar las actividades de fiscalización y supervisión del uso del espectro radioeléctrico. Con tal fin, se modificó el modelo de competencia entre redes móviles propuesto por Laffont, Rey yTirole (1998), para lo que se introdujo tres diferentes estructuras impositivas: un impuesto específico por cada minuto de telefonía móvil (impuesto de tipo I), un impuesto en función de la participación de mercado de cada una de las redes (impuesto de tipo II) y un impuesto lump-sum (impuesto de tipo III). Como resultado del modelo se obtiene que las firmas consiguen trasladar a los consumidores el total del impuesto (disminuyendo el excedente del consumidor) cuando la estructura impositiva es tipo I y II. Por el contrario, cuando el impuesto es de tipo III, los precios y las cantidades de equilibrio, así como el excedente del consumidor, se mantienen constantes.---The present document has for aim analyze the impact of the introduction of taxes in the industry of mobile telephony. A common tax in this sector is the canon received to finance the activities of taxation and supervision of the use of the radio spectrum. With such an end, the competition model between mobile networks proposed by Laffont, Rey and Tirole (1998), was modified introducing three different tax structures: a tax I specify in every minute of mobile telephony (TaxType I), a tax depending on the participation of market of each one of the networks (tax type II) and a tax lump-sum (Tax Type III). Since results of the model, obtains that the signatures manage to move the consumers the whole of the tax (diminishing the consumer surplus) when the tax structure is a type I and type II. On the contrary, when the tax is of type III, the prices and the quantities of balance, as well as the surplus of the consumer, they have been keeping constant.

The aim of this work is to create an application on Windows Mobile 6 platform for photo publication on the internet. Photos will be associated with geographic information. User will be able to attach geographic information to the photograph with use of connected GPS device and subsequently send these photographs to online publication system directly from mobile device.

The subject of this thesis is communication process between a mobile device and a server. The work is concerned with development of application in Windows Mobile in the light of technical limitation. The thesis also deals with the development of application for universal mobile database connector which then enables transparent working with information, obtained from database placed on server, on the mobile device.