La planificación tributaria como mecanismo para lograr la eficiencia económica en el tratamiento del impuesto a la renta de las sociedades dedicadas al turismo receptivo en el Ecuador

La presente investigación tiene como finalidad demostrar que la planificación tributaria constituye un instrumento lícito y técnico que las sociedades dedicadas al turismo receptivo pueden utilizar para alcanzar altos niveles de eficiencia en la gestión del impuesto a la renta, para lo cual se detalla el marco legal y doctrinario relacionado con la planificación tributaria, con el impuesto motivo de estudio y con las regulaciones tributarias referentes a los beneficios e incentivos tributarios; posteriormente se realiza un diagnóstico del sector económico del turismo en el Ecuador, resaltando la situación actual de las operadoras de turismo, sector al cual está dirigida esta investigación. Previo al planteamiento de la metodología de planificación, se realiza el análisis de cada uno de los incentivos aplicables a las operadoras turísticas, citando su base legal, los requisitos y la forma de cálculo de cada estímulo, luego se analiza el impacto de estos beneficios en el ahorro fiscal y en el monto de las utilidades una vez que se ha elaborado la conciliación tributaria y determinado el impuesto causado. En el ámbito de la planificación, se presentan varios hechos económicos proyectados para una empresa creada con fines académicos en dos contextos: con planeación y sin planeación fiscal, con el propósito de que el lector reconozca las bondades de este proceso. Se concluye con el desarrollo de la metodología de planificación, tomando como ejemplo uno solo de los hechos proyectados, con el cual se explica cada una de las etapas y, finalmente, se exponen las conclusiones y recomendaciones que a criterio de la autora son el resultado de esta investigación, las cuales están dirigidas al contribuyente y a la Administración Tributaria.

Prótesis radífera: Alternativa en el tratamiento de neoplasias de cabeza y cuello

Radipherpus protheses are a means of treatment for malignant tumor-carrying patients. These protheses are used in cases of brachytherapy or external actinotherapy by contact and allow treating them with high radiation doses that are quickly released from the areas next to tumor, so that the radiations be restricted to the affected region, without the emissions damaging or destroying the soft tissues. Based on these considerations, the present paper was aimed at making literature review on the use of radipherous protheses for the treatment of head and neck neoplasias. © 2006 1995, Editorial Ciencias médicas.

Evaluación del conocimiento de los cirujanos dentistas brasileños sobre aspectos bioéticos en el tratamiento odontológico

Professional-patient relationship and its importance for a good performance and success of the dental treatment must be reflected upon by means of their bioethical aspects. Our study aimed at evaluating dentist-surgeons' knowledge (n=163) in conducting specialization courses at São Paulo State University-UNESP, on these aspects. Out of the people surveyed, 88.1% mentioned that a decision for the treatment should be made by mutual agreement between professionals and patients, however, 26.4% report that patients' or their legal representative's participation in decision-making can cause negative interference. Professionals' acting when patients choose a less suitable treatment, 95.6% try to convince patients that it is not the best choice and persuade them for a better one by keeping the paternalistic model. It was noticed that 20.3% did not know how to relate the importance of professional-patient interaction as regards the dental treatment. It was therefore concluded that many dentist-surgeons are not taking these bioethical aspects into account in clinical practice.

El tratamiento fisioterapéutico ¿es efectivo en el mantenimiento físico y en la reducción del declive cognitivo de las demencias?

Introduction. Dementia is a chronic and neurodegenerative disease responsible for a progressive decline of cognition and physical capacity. Objective: To verify the effectiviness of three months of physiotherapy intervention on cognitive functions and balance of institutionilized elderly people with dementia. Patients and methods. This study has comprised thirty subjects, divided in two groups: EG (experimental group) and CG (control group). EG was composed by 15 participants with mean age of 71,6 ± 8,5 years and scholarity of 4,7 ± 4,2 years. CG was formed by 15 subjects with mean age of 78,5 ± 7,6 years and scholarity of 2,2 ± 1,8 years. The sample was evaluated by means of the following instruments: Mini-Mental State Examination, Semantic Verbal Fluency test, Clock Drawing test, Berg Balance Scale and Timed Get Up and Go test. The statistical procedures were done by means of Multivariate Analisis of Variance (MANOVA), with significance of 5 % (p < 0,05). Results. The results has shown a heterogeneity of both groups related to age (F = 0,2, p < 0,05) and scholarity (F = 2,6, p < 0,05). MANOVA pointed beneficts of physiotherapy on balance (F = 7,3, p < 0,01) but not on cognitive functions (F = 0,3, p > 0,05). Conclusions. Three months of physiotherapy were effective to improuve physical capacity of institucionilized elderly people with dementia. Neverthless, it was not able to minimize cognitive decline commonly seen on dementia. The question if a prolonged intervention could propitiate cognitive beneficts remains, specially in a more homogeneous groups.

Percepción del cirujano-dentista respecto del uso del consentimiento informado en el tratamiento odontológico

The objective of this study was to evaluate: the profile of the surgeon-dentist that undergoes a course in specialization at the Odontology Faculty of Aracatuba/UNESP, Brazil; if they requested informed consent from the patient and/or their legal representative before the realization of procedures, and if the treatment was decided upon with the patient. It was elaborated, validated and applied in questionnaire form, and the data obtained was analyzed by the program EPI-INFO 3.3 The conclusion was, given that surgeon-dentists still do not obtain any type of document before beginning treatment, a large percentage of them are totally vulnerable if submitted to ethical or legal prosecution and that it is necessary to be aware of this aspect.

Aplicabilidad del proceso de nitritación/desnitritación en el tratamiento de lixiviado de relleno sanitario

The biological nitritation/denitritation process in the removal of organic matter and nitrogen in a landfill leachate was studied, using an activated sludge sequencing batch reactor. Treatment cycles were formed by an anoxic and an aerobic phases, in which the conditions for oxidation of the influent N load and the prevalence of nitrite concentration at the end of aerobic treatment cycles were determined, as well as the use of organic matter present in the leachate as a carbon source for denitrifying organisms in the anoxic stage. The removal efficiencies of N-NO 2-at the end of the anoxic process (48h) ranged between 14 and 30%, indicating low availability of biodegradable organic matter in the leachate. As for the accumulation of N-NO 2-at the end of the aerobic phase (48h) of treatment cycles, imbalances were not observed, while 100% removal efficiencies of N and specific nitritation rates from 0.095 to 0.158kgN-NH 3/kgSSV per day were recorded, demonstrating the applicability of simplified nitrification in the treatment of effluents with low C/N ratios.

Desafíos y tendencias de la modernización de los sistemas estadísticos nacionales: el tratamiento de la confidencialidad de las informaciones estadísticas en el Instituto Brasileño de Geografía y Estadística

Documento de referencia, n. 15

Proyecto para prevenir el embarazo en jóvenes de 11-19 años en los distritos de San Gregorio Poniente, Parque Intercomunal y San Gregorio Oriente de la comuna La Granja

El proyecto tiene como metas contribuir a disminuir la incidencia de embarazos en adolescentes de 11-19 años en los distritos San Gregorio Poniente, Parque Intercomunal y San Gregorio Oriente de la comuna de la Granja. Los principales productos lo constituyen: a) 6 talleres de capacitación sobre sexualidad del adolescente a 30 personas de los programas de planificación familiar; b) formación en sexualidad y manejo de grupo de 350 promotores juveniles (150 de 11-14 años y 200 de 15-19 años en 17 grupos; c) elaboración de material educativo sobre sexualidad y anticoncepción; d) campañas educativas dirigidas a 3.483 jóvenes de 11-19 años de edad; e) formación de 16 clubes de padres; f) formación de 35 grupos juveniles que operen en organizaciones comunitarias; g) propuestas de incorporación de contenidos sobre educación sexual en la currícula de la enseñanza primaria y media.

Selección del tratamiento farmacológico en el estado de mal epiléptico en niños

The status epilepticus (SE) is characterized by a series of crises which occur without recovery of consciousness or a single seizure lasting more than 30 minutes and can damage the central nervous system and systemic. The duration and frequency of attacks are directly related to patient prognosis. Whether seizures occur often and are longer, increase the risk of neurological and systemic complications. Child population has a higher frequency of seizures and it is associated with a lower threshold of immature brain to trigger these episodes. Aim: To determine the safest drugs prescribed for children in SE, their doses and schedules. A bibliographic survey was performed in electronic databases. Methods: The scientific health descriptors used for search was: “status epilecticus” and “anticonvulsivants” and “child”. Results: This strategy identified 396 manuscripts, of whom four were considered eligible for the study, after the assessment by floating reading and criteria. Of these, two were randomized trials and two descriptive. The studies address the use of oral midazolam, rectal diazepam and intravenous lorazepam. Conclusions: All investigated drugs were effective in treat in status epilepticus. Lorazepam is highlight, since it has fewer secondary effects and, as an alternative to the intravenous, oral midazolam. However, there is a need for further studies to demonstrate the efficacy and safety in the use of drugs in children.

Estudio comparativo entre toracotomía axilar y videotoracoscopia en el tratamiento del neumotórax espontáneo primario

Programa de doctorado: Patología quirúrgica, Reproducción humana y Factores psicológicos y el proceso de enfermar.