926 resultados para Carlos Costa
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En este artículo se presenta el método y la base de datos que se requiere para realizar la valoración de la tierra. El método utilizado es el método de Alonso 1964, el cual se basa en el método de distancia y consiste en la aplicación de la ecuación de regresión múltiple. El método es el que aplica en la actualizad la Oficina de Avalúos de la Dirección General de Tributación Directa en Costa Rica.
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Trata este trabajo sobre la institucion municipal algunos aspectos de la relacion que se establece entre esta institucion, el poder y el espacio.
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This paper clarifies doubts concerning the valuations of condominium performed for tax purposes in Costa Rica. It distinguishes the different steps in this process, and the difficulties and its implementation. Cadastral valuation for tax purposes of horizontal and vertical condominium is included, and a comparative analysis between current regulations and the work that is being performed is made.
Cross culture comparison of tax morale and tax compliance : evidence from Costa Rica and Switzerland
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This paper analyzes the effects of internal and external social norms on tax morale and tax compliance behavior. Field data and data derived from laboratory experiments are used to examine tax morale and tax compliance behavior in Costa Rica and Switzerland. The results indicate that internal and external social norms have a significant effect on tax morale and tax compliance.
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This work examines the urban modernization of San José, Costa Rica, between 1880 and 1930, using a cultural approach to trace the emergence of the bourgeois city in a small Central American capital, within the context of order and progress. As proposed by Henri Lefebvre, Manuel Castells and Edward Soja, space is given its rightful place as protagonist. The city, subject of this study, is explored as a seat of social power and as the embodiment of a cultural transformation that took shape in that space, a transformation spearheaded by the dominant social group, the Liberal elite. An analysis of the product built environment allows us to understand why the city grew in a determined manner: how the urban space became organized and how its infrastructure and services distributed. Although the emphasis is on the Liberal heyday from 1880-1930, this study also examines the history of the city since its origins in the late colonial period through its consolidation as a capital during the independent era, in order to characterize the nineteenth century colonial city that prevailed up to 1890 s. A diverse array of primary sources including official acts, memoirs, newspaper sources, maps and plans, photographs, and travelogues are used to study the initial phase of San Jose s urban growth. The investigation places the first period of modern urban growth at the turn of the nineteenth century within the prevailing ideological and political context of Positivism and Liberalism. The ideas of the city s elite regarding progress were translated into and reflected in the physical transformation of the city and in the social construction of space. Not only the transformations but also the limits and contradictions of the process of urban change are examined. At the same time, the reorganization of the city s physical space and the beginnings of the ensanche are studied. Hygiene as an engine of urban renovation is explored by studying the period s new public infrastructure (including pipelines, sewer systems, and the use of asphalt pavement) as part of the Saneamiento of San José. The modernization of public space is analyzed through a study of the first parks, boulevards and monuments and the emergence of a new urban culture prominently displayed in these green spaces. Parks and boulevards were new public and secular places of power within the modern city, used by the elite to display and educate the urban population into the new civic and secular traditions. The study goes on to explore the idealized image of the modern city through an analysis of European and North American travelogues and photography. The new esthetic of theatrical-spectacular representation of the modern city constructed a visual guide of how to understand and come to know the city. A partial and selective image of generalized urban change presented only the bourgeois facade and excluded everything that challenged the idea of progress. The enduring patterns of spatial and symbolic exclusion built into Costa Rica s capital city at the dawn of the twentieth century shed important light on the long-term political social and cultural processes that have created the troubled urban landscapes of contemporary Latin America.
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There is evidence across several species for genetic control of phenotypic variation of complex traits1, 2, 3, 4, such that the variance among phenotypes is genotype dependent. Understanding genetic control of variability is important in evolutionary biology, agricultural selection programmes and human medicine, yet for complex traits, no individual genetic variants associated with variance, as opposed to the mean, have been identified. Here we perform a meta-analysis of genome-wide association studies of phenotypic variation using ~170,000 samples on height and body mass index (BMI) in human populations. We report evidence that the single nucleotide polymorphism (SNP) rs7202116 at the FTO gene locus, which is known to be associated with obesity (as measured by mean BMI for each rs7202116 genotype)5, 6, 7, is also associated with phenotypic variability. We show that the results are not due to scale effects or other artefacts, and find no other experiment-wise significant evidence for effects on variability, either at loci other than FTO for BMI or at any locus for height. The difference in variance for BMI among individuals with opposite homozygous genotypes at the FTO locus is approximately 7%, corresponding to a difference of ~0.5 kilograms in the standard deviation of weight. Our results indicate that genetic variants can be discovered that are associated with variability, and that between-person variability in obesity can partly be explained by the genotype at the FTO locus. The results are consistent with reported FTO by environment interactions for BMI8, possibly mediated by DNA methylation9, 10. Our BMI results for other SNPs and our height results for all SNPs suggest that most genetic variants, including those that influence mean height or mean BMI, are not associated with phenotypic variance, or that their effects on variability are too small to detect even with samples sizes greater than 100,000.
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Waist-hip ratio (WHR) is a measure of body fat distribution and a predictor of metabolic consequences independent of overall adiposity. WHR is heritable, but few genetic variants influencing this trait have been identified. We conducted a meta-analysis of 32 genome-wide association studies for WHR adjusted for body mass index (comprising up to 77,167 participants), following up 16 loci in an additional 29 studies (comprising up to 113,636 subjects). We identified 13 new loci in or near RSPO3, VEGFA, TBX15-WARS2, NFE2L3, GRB14, DNM3-PIGC, ITPR2-SSPN, LY86, HOXC13, ADAMTS9, ZNRF3-KREMEN1, NISCH-STAB1 and CPEB4 (P = 1.9 × 10−9 to P = 1.8 × 10−40) and the known signal at LYPLAL1. Seven of these loci exhibited marked sexual dimorphism, all with a stronger effect on WHR in women than men (P for sex difference = 1.9 × 10−3 to P = 1.2 × 10−13). These findings provide evidence for multiple loci that modulate body fat distribution independent of overall adiposity and reveal strong gene-by-sex interactions.
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Effective and targeted conservation action requires detailed information about species, their distribution, systematics and ecology as well as the distribution of threat processes which affect them. Knowledge of reptilian diversity remains surprisingly disparate, and innovative means of gaining rapid insight into the status of reptiles are needed in order to highlight urgent conservation cases and inform environmental policy with appropriate biodiversity information in a timely manner. We present the first ever global analysis of extinction risk in reptiles, based on a random representative sample of 1500 species (16% of all currently known species). To our knowledge, our results provide the first analysis of the global conservation status and distribution patterns of reptiles and the threats affecting them, highlighting conservation priorities and knowledge gaps which need to be addressed urgently to ensure the continued survival of the world’s reptiles. Nearly one in five reptilian species are threatened with extinction, with another one in five species classed as Data Deficient. The proportion of threatened reptile species is highest in freshwater environments, tropical regions and on oceanic islands, while data deficiency was highest in tropical areas, such as Central Africa and Southeast Asia, and among fossorial reptiles. Our results emphasise the need for research attention to be focussed on tropical areas which are experiencing the most dramatic rates of habitat loss, on fossorial reptiles for which there is a chronic lack of data, and on certain taxa such as snakes for which extinction risk may currently be underestimated due to lack of population information. Conservation actions specifically need to mitigate the effects of human-induced habitat loss and harvesting, which are the predominant threats to reptiles.
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The Master’s thesis examines whether and how decolonial cosmopolitanism is empirically traceable in the attitudes and practices of Costa Rican activists working in transnational advocacy organizations. Decolonial cosmopolitanism is defined as a form of cosmopolitanism from below that aims to propose ways of imagining – and putting into practice – a truly globe-encompassing civic community not based on relations of domination but on horizontal dialogue. This concept has been developed by and shares its basic presumptions with the theory on coloniality that the modernity/coloniality/decoloniality research group is putting forward. It is analyzed whether and how the workings of coloniality as underlying ontological assumption of decolonial cosmopolitanism and broadly subsumable under the three logics of race, capitalism, and knowledge, are traceable in intermediate postcolonial transnational advocacy in Costa Rica. The method of analysis chosen to approach these questions is content analysis, which is used for the analysis of qualitative semi-structured in-depth interviews with Costa Rican activists working in advocacy organizations with transnational ties. Costa Rica was chosen as it – while unquestionably a Latin American postcolonial country and thus within the geo-political context in which the concept was developed – introduces a complex setting of socio-cultural and political factors that put the explanatory potential of the concept to the test. The research group applies the term ‘coloniality’ to describe how the social, political, economic, and epistemic relations developed during the colonization of the Americas order global relations and sustain Western domination still today through what is called the logic of coloniality. It also takes these processes as point of departure for imagining how counter-hegemonic contestations can be achieved through the linking of local struggles to a global community that is based on pluriversality. The issues that have been chosen as most relevant expressions of the logic of coloniality in the context of Costa Rican transnational advocacy and that are thus empirically scrutinized are national identity as ‘white’ exceptional nation with gender equality (racism), the neoliberalization of advocacy in the Global South (capitalism), and finally Eurocentrism, but also transnational civil society networks as first step in decolonizing civic activism (epistemic domination). The findings of this thesis show that the various ways in which activists adopt practices and outlooks stemming from the center in order to empower themselves and their constituencies, but also how their particular geo-political position affects their work, cannot be reduced to one single logic of coloniality. Nonetheless, the aspects of race, gender, capitalism and epistemic hegemony do undeniably affect activist cosmopolitan attitudes and transnational practices. While the premisses on which the concept of decolonial cosmopolitanism is based suffer from some analytical drawbacks, its importance is seen in its ability to take as point of departure the concrete spaces in which situated social relations develop. It thus allows for perceiving the increasing interconnectedness between different levels of social and political organizing as contributing to cosmopolitan visions combining local situatedness with global community as normative horizon that have not only influenced academic debate, but also political projects.
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Book Review
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Editorial -- Las Segundas Jornadas sobre Ley Natural llevadas a cabo en la Facultad de Derecho de la Pontificia Universidad Católica Argentina -- Presentación y estudio preliminar / Gabriel Limodio -- Habermas / Eduardo Martín Quesada -- Iusnaturalismo vs. iuspositivismo (un alegato iusnaturalista) / Rodolfo L. Vigo -- Derecho Natural y Ciencia Jurídica / Carlos I. Massini Correas -- Ley natural y pluralismo cultural / Félix Adolfo Lamas -- La laicidad del derecho y la Encíclica “Deus caritas est” / Carlos Raúl Sanz -- Universalismo de derechos y asimilacionismo / Juan Cianciardo -- Ley natural y multiculturalismo: verdad y diálogo / Daniel Alejandro Herrera -- La falacia del Particularismo: sobre las condiciones de posibilidad de una Ética Global / Raúl Madrid Ramírez -- Homenaje a la Dra. María Josefa Méndez Costa. Encuentro Interuniversitario de Derecho de Familia. “Familia y Matrimonio hoy” -- Matrimonio y familia / Gabriel Limodio -- Palabras de la homenajeada / María Josefa Méndez Costa -- El concepto jurídico de familia. Matrimonio y familia / Catalina Elsa Arias de Ronchietto -- El principio jurídico de matrimonialidad y las políticas públicas. La familia: cordón umbilical de la humanidad / Catalina Elsa Arias de Ronchietto -- El concepto de familia, su juricidad y la querida profesora María Josefa Méndez Costa. Insinuaciones jurídicas de una tarde inolvidable / Úrsula Basset -- El consentimiento matrimonial sobre la necesidad de que sea prestado por un hombre y una mujer / Eduardo Sambrizzi -- Familia, matrimonio y la legislación sobre educación / Jorge Nicolás Lafferriere -- I Congreso de evangelización de la cultura -- Católicos y vida pública en América Latina / Guzmán M. Carriquiry Lecour -- Nota bibliográfica
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El café(Coffea arabica L) es un componente importante del paisaje y la economía nacional, los arboles de sombra y el manejo agronómico influyen en la ecofisiología y calidad del café,mejorando la sostenibilidad de las fincas cafetaleras y su viabilidad económica; por tal razón es de suma importancia el estudio de diferentes sistemas de manejo agronómico del cafeto asociados o no con arboles de sombra. El presente estudio se realizó en la Finca San Francisco de Inversiones Generales S. A., ubicada en el km 39 ½ de la carretera San Marcos,Las Esquinas, en el departamento de Carazo, en un periodo comprendido de Agosto del 2002 hasta Junio del 2003.Los suelos pertenecen a la serie San Marcos del orden de los Andisoles, la finca tiene una altitud de 670 msnm, precipitación anual de 1400 mm, con temperatura promedio anual de 24 ºC y humedad relativa de 80 %. El objetivo general del experimento fue evaluar tres sistemas de manejo del café sobre el crecimiento, estructura productiva, acumulación de biomasa y nitrógeno en la raíz,tallo,ramas, hojas y frutos;producción y calidad del café oro de los cafetos. El diseño utilizado fue de bloques completos al azar (BCA), con tres tratamientos que consistieron en: a)Café(Coffea arabica L cv. Costa Rica 95) bajo sombra de madero negro (Gliricidia sepium(Jacquin) Kunth ex Walpers) y fertilización química,b)Café a plena explosión solar y fertilización química y c) Café bajo sombra sin fertilización.En cada parcela se seleccionaron 8 plantas a las cuales se les tomaron los datos de altura,diámetro, proyección de copa,nudos totales en el tallo principal, numero de ramas primarias,secundarias y terciarias tanto totales como productivas de la planta y rendimiento de café oro por parcela.Una muestra por tratamiento de café oro en cada una de las cuatro cosechas fue tomada y enviada a CERCAFENIC de UNICAFE en Managua para determinar los aspectos físicos y organolépticos de cada una de las muestras de café oro.Empleando el método destructivo se midió la biomasa y cantidad de nitrógeno acumulado en la raíz, tallo,ramas, hojas y frutos por planta. A cada una de las variables estudiadas se le realizó un análisis de varianza (ANDEVA) y separación de medias por rangos múltiples de Tukey al 5 % de margen de error.En Agosto del 2002 las plantas de café bajo sombra sin fertilizante,presentaron la mayor biomasa de raíces (Pr = 0.0065) y el mayor contenido de nitrógeno en raíces (Pr = 0.0084), tallo (Pr = 0.0023) y hojas (Pr = 0.0177); el sistema de café a pleno sol y fertilizante obtuvo la mayor biomasa de tallo (Pr = 0.0165), en las variables restantes no se encontró diferencia significativa. Para el mes de Diciembre del 2002 el sistema café a pleno sol y fertilización presentó el mayor número de ramas terciarias totales (Pr =0.0166), en las variables restantes no se encontró diferencia significativa. Los datos del mes de Junio del 2003 presentan al sistema café bajo sombra y fertilizante con la mayor altura (Pr =0.0001) y el mayor número de ramas primarias totales (Pr = 0.0137) y el sistema café a pleno sol y fertilizante con el mayor número de ramas terciarias productivas (Pr = 0.0303)para las demás variables no se encontró diferencia estadística. El sistema de café bajo sombra sin fertilización obtuvo el mejor rendimiento con 438 kg oro ha–1. La calidad del café fue mejor en el sistema café bajo sombra con fertilizante en la cosecha cuatro y cinco presentando una taza OK, tipo GW y calidad como café lavado Nicaragua. Por ser el primer año de estudio, al no presentarse diferencia significativa en la mayoría de las variables se afirma que se inició con una población altamente homogénea lo cual seria de mucha utilidad para los datos que se tomaran en la continuidad de esta investigación.
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El ensayo se realizó en la Finca San Francisco, propiedad de Inversiones Generales S. A., ubicada en el km 39 ½ de la carretera San Marcos, Carazo, desde agosto del 2002 hasta junio del 2004, un estudio cuyo objetivo general fue evaluar tres sistemas de manejo del café sobre el crecimiento, estructura productiva, acumulación de biomasa y nitrógeno en la planta; producción y calidad del grano de café. El ensayo se estableció en tres franjas cuyos tratamientos correspondieron a: a) Café bajo sombra de madero negro (Glericidia sepium jacquin kunth ex walpers) y fertilización química, b) Café a plena explosión solar y fertilización química y c) Café bajo sombra sin fertilización. En cada parcela se seleccionaron 48 plantas de las cuales se tomaron 8 plantas en cada una de las 6 fechas para realizar las mediciones correspondientes. Una muestra de café oro por tratamiento de cada una de las cosechas de cada año fue tomada y enviada a laboratorio de CERCAFENIC de UNICAFE en Managua para determinar los aspectos físicos y organolépticos.Empleando el método destructivo se midió la biomasa y cantidad de Nitrógeno acumulado en laraíz, tallo, ramas, hojas y frutos de cada una de las 8 plantas seleccionadas por fecha. Las variables de crecimiento y rendimiento se presentan a través de figuras y la acumulación de biomasa en los diferentes componentes de la planta de café se explica de acuerdo a resultados de la prueba de t-stundent.Para los meses junio 2003, septiembre 2003, diciembre 2003, y junio 2004 el sistema café sombra con fertilizante obtuvo la mayor altura con 166, 170.25, 179.87 y 204 cm respectivamente mientras este mismo tratamiento en el mes de diciembre 2003 obtuvo el mayor diámetro con 4.87 cm, en septiembre y diciembre 2003 obtuvo una mayor proyección de copa con 2.63 y 2.46m, el mayor números de nudos totales lo obtuvo en diciembre 2003 con 42.50 el mayor número de ramas primarias totales se encontraron en diciembre 2003 con 74.87 y las terciarias totales en diciembre 2002 con 11.50, el mayor número de ramas terciarias productivas se encontraron en junio 2003 con 6, estas en el sistema café a pleno sol. En agosto del 2002 las plantas del sistema café sombra sin fertilizante presentaron la mayor biomasa de raíces con 21.75%; mayor contenido de nitrógeno en raíces con 19.73%; en hojas con 52.02% y en tallos con 8.71% el sistema café a pleno sol obtuvo la mayor biomasa del tallo con 18.87%, en septiembre 2003, el sistema a pleno sol obtuvo la mayor biomasa de raíces con 20.49% en cambio para el junio 2004 el mayor contenido de biomasa fue para el tallo en el sistema café sombra sin fertilizante con 27.63% y el mayor cantidad total de nitrógeno fue para las hojas en el sistema café sombra con fertilizante con 38.41%. El sistema de café sombra sin fertilizante obtuvo el mayor rendimiento en el 2002 con 438 kg oro ha–1 y el sistema a pleno sol obtuvo el mayor rendimiento en 2003 con 2952 kg oro ha–1 . La calidad 2003 fue buena en los tres sistemas pero la cosecha seis para los tres tratamientos presento una taza OK, tipo SHG y calidad como café lavado Matagalpa /Jinotega o estrictamente de altura.
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Tres miembros del Seminario Interdisciplinario Permanente de Literatura, Estética y Teología entrevistaron a Juan Carlos Scannone en búsqueda de una conversación que abra nuevas perspectivas. Los temas principales fueron: el inicio de Scannone en el diálogo entre literatura y teología, la formación humanística de los jesuitas, los precursores en la Argentina, la mediación simbólica, los aportes de Paul Ricoeur, el método interdisciplinario y la mediación filosófica, la novela latinoamericana.