Análisis de la implementación de facturación electrónica en el Ecuador: ventajas y desventajas frente a la facturación física

La vigente Ley de Comercio Electrónico, Firmas Electrónicas y Mensajes de Datos del Ecuador (Ley de Comercio Electrónico), publicada en el Registro Oficial número 557 (17 de abril de 2002), define la factura electrónica como el "conjunto de registros lógicos archivados en soportes susceptibles de ser leídos por equipos electrónicos de procesamiento de datos que documentan la transferencia de bienes y servicios, cumpliendo con los requisitos exigidos por las Leyes Tributarias, Mercantiles y más normas y reglamentos vigentes". Se desprende de esta definición, en primer lugar, que la factura electrónica documenta la transferencia de bienes y servicios, así como también, que los mensajes de datos y los documentos escritos tienen el mismo valor jurídico, siempre y cuando, los primeros cumplan los requisitos establecidos en este cuerpo legal. La emisión de documentos electrónicos se traduce como una solución innovadora que permite integrar los procesos internos de un negocio o empresa, con la generación, firma y envío de comprobantes de venta, retención o documentos complementarios tributarios electrónicos, logrando reducir los costos operativos e incrementando la productividad de una compañía, así como el fortalecimiento de los procesos de control tributario para reducir las brechas de evasión fiscal. En este sentido, este trabajo recoge en primer lugar la fundamentación teórica sobre la facturación electrónica y el marco normativo que ha implementado el SRI para su uso obligatorio; posteriormente analiza las ventajas y desventajas que trae consigo este nuevo esquema de emisión electrónica frente a la facturación física y los desafíos que representa tanto para la Administración Tributaria como para los contribuyentes; y por último, exhibe el proceso que se ha seguido para establecer el sistema, así como los resultados que se han obtenido después de algún tiempo de experiencia en los países más avanzados en el proceso de implementación de facturación electrónica en América Latina, tales como: Chile, Brasil, México, Argentina y Colombia.

¿Desmemoria?, ¿olvido? El arroz o la historia que faltaba (Diálogo Crítico)

Presenta el debate en torno al estudio, Desmemoria y olvido. La economía arrocera en la cuenca del Guayas, 1920-1950, del historiador ecuatoriano Roque Espinosa.

La facturación electrónica vs control fiscal: análisis comparado con las administraciones tributarias de Chile y España

La facturación ha sido concebida como una herramienta de control para las Administraciones Tributarias a nivel mundial, puesto que con su emisión se genera información tributaria relevante para fines impositivos. Por esta razón se ha visto la necesidad de fortalecer el uso y la revisión de comprobantes venta a través de medios tecnológicos, entre estos la denomina Facturación Electrónica, la misma que está siendo implementada en varios países a fin garantizar la ejecución de controles efectivos. Es así que el Ecuador es uno de los países que adoptó la nueva forma de emisión electrónica de documentos, con el propósito de contar con información en medios tecnológicos y desarrollar nuevos procesos de control eficientes. La normativa tributaria ecuatoriana actualmente establece la obligación de emitir comprobantes de venta con ocasión de la transferencia de bienes, aún cuando se realicen a título gratuito, autoconsumo o de la prestación de servicios de cualquier naturaleza. Así también, los casos en que se debe emitir documentos complementarios y comprobantes de retención. De esta forma la legislación ha permitido generar un nuevo esquema que se adapte a la facturación actual en una versión electrónica, que permitirá ejecutar procesos de control masivos, que no podían ser aplicados con la facturación física por el volumen de documentos que debían ser revisados de forma manual. Esta nueva forma de emisión de documentos también brinda beneficios a los contribuyentes que la usen, puesto que la intención también es la simplificación de obligaciones, así como la disponibilidad de la información en línea para una oportuna toma de decisiones empresariales.

Conveniencia de que el sector público pague la tarifa 12% del impuesto al valor agregado (IVA)

El principal objetivo de esta investigación es determinar si es o no conveniente para los intereses del país que el sector público pague la tarifa 12% del IVA. A partir de esta premisa se han generado un sinnúmero de controversias en la esfera tributaria y en torno a ellas ha existido una serie de reformas especialmente a partir de finales de los años 80, ya que para muchos no es conveniente que este sector pague el IVA, pero de acuerdo a las políticas del Servicio de Rentas Internas (SRI), este tema viene a constituirse en un pilar de indudable importancia en el aspecto de control, porque se convierte en un vehículo para llegar a los proveedores del sector público; puesto que con el pago del impuesto al valor agregado (IVA) las instituciones públicas tienen derecho a la devolución del mismo y esta se constituye en un proceso de control y cruce de información de enorme valía para la gestión de la Administración Tributaria. En primera instancia se realizará una revisión de la historia del Impuesto al Valor Agregado (IVA) a nivel mundial y en nuestro país; se analizarán los períodos con la Tarifa 12% y 0% del IVA para el Sector Público y su normativa. Otro tema a analizar es la devolución del IVA al Sector Público, estudio mediante el cual podremos visualizar los procedimientos por medio de los cuales la Administración Tributaria lleva a cabo una de sus potestades (ejercer las funciones de control, inspección y fiscalización del cumplimiento de las obligaciones tributarias, de conformidad con el ordenamiento jurídico tributario); esta investigación nos llevará a despejar muchas dudas que en ningún nivel han sido resueltas, aquí serán analizadas las recaudaciones obtenidas en los períodos en los que el sector público ha pagado la tarifa 12% del IVA y los períodos en los cuales ha tenido tarifa 0%, así como su incidencia en el presupuesto general del Estado.

Las sexualidades transgresoras en dos novelas contemporáneas: El lugar sin límites de José Donoso y Tengo miedo torero de Pedro Lemebel

El objetivo de este trabajo es analizar cómo son representadas las sexualidades transgresoras en dos novelas hispanoamericanas: El lugar sin límites(1966)de José Donoso, y Tengo miedo torero(2001)de Pedro Lemebel.El personaje protagonista en sendas novelas es un homosexual travesti.Ambas historias acontecen unos años posteriores a la revolución sexual y unos años antes de la consecución de la despenalización de la homosexualidad y de derechos igualitarios de las minorías sexuales con el resto de la sociedad tanto en Chile como en el resto de América Latina. El propósito principal de este trabajo es exponer una realidad social de exclusión, marginación y maltrato hacia personas de diversa condición sexo genérica en nuestro continente. ¿Cómo se representan esas “otras sensibilidades”, esos otros cuerpos y sexualidades que conviven dentro de una sociedad patriarcal, machista y heteronormativa, que se rehúsa a verlos como miembros integrantes de la misma?En el caso de admitirse su existencia, se les considera transgresoras del statu quo dominante y, por consiguiente, objeto de discriminación. Se analizará la identidad del travesti en cada obra y los recursos que utilizan los escritores para construir al personaje.El primer capítulo se dedica a “La Manuela” de El lugar sin límites, y el segundo a “La Loca del Frente” de Tengo miedo torero.Se analizan ambas obras desde el punto de vista de los estudios de género y de las diversidades sexuales. Se pretende comparar la representación de la misma diversidad sexo genérica en dos épocas distintas: en el Chile de los sesenta y el de finales de los ochenta, y su relación como minoría marginal rural y urbana ante el mismo poder hegemónico opresor local desde la perspectiva de la interseccionalidad de factores que determinan su identidad.

Sources of sulphur in gypsiferous sediments and crusts and pathways of gypsum redistribution in southern Tunisia

Southern Tunisia contains one of the most extensive gypsum accumulations in Africa comprising Triassic, Cretaceous, Eocene and Mio-Pliocene marine evaporites, spring deposits, playa sediments, aeolian sands and gypsum crusts. Sulphur isotope analysis (delta(34)S) of bedrock samples, groundwater, playa brines, playa sediments, and gypsiferous crusts provides insight into the sources of gypsum in the region and sheds light on the processes that lead to gypsum crust formation. Results Suggest that recycling of marine gypsum is the most likely source of the sulphate in the groundwater, playa sediments and crusts. The low PS values found in Eocene and Mio-Pliocene samples suggest that this recycling has been going on for millions of years. Though bedrock appears to be the ultimate source of the gypsum in the crusts, transport of this sulphate to playas, concentration therein, and subsequent dispersal across the landscape by aeolian processes provides the most likely pathway for surticial gypsum crust formation. Comparison of these results with those from Australia, Chile and Namibia suggests that, although the source of the sulphur varies from region to region, the processes of surficial crust formation appear to be similar. Copyright (C) 2004 John Wiley Sons, Ltd.

The TIGGE project and its achievements

TIGGE was a major component of the THORPEX (The Observing System Research and Predictability Experiment) research program, whose aim is to accelerate improvements in forecasting high-impact weather. By providing ensemble prediction data from leading operational forecast centers, TIGGE has enhanced collaboration between the research and operational meteorological communities and enabled research studies on a wide range of topics. The paper covers the objective evaluation of the TIGGE data. For a range of forecast parameters, it is shown to be beneficial to combine ensembles from several data providers in a Multi-model Grand Ensemble. Alternative methods to correct systematic errors, including the use of reforecast data, are also discussed. TIGGE data have been used for a range of research studies on predictability and dynamical processes. Tropical cyclones are the most destructive weather systems in the world, and are a focus of multi-model ensemble research. Their extra-tropical transition also has a major impact on skill of mid-latitude forecasts. We also review how TIGGE has added to our understanding of the dynamics of extra-tropical cyclones and storm tracks. Although TIGGE is a research project, it has proved invaluable for the development of products for future operational forecasting. Examples include the forecasting of tropical cyclone tracks, heavy rainfall, strong winds, and flood prediction through coupling hydrological models to ensembles. Finally the paper considers the legacy of TIGGE. We discuss the priorities and key issues in predictability and ensemble forecasting, including the new opportunities of convective-scale ensembles, links with ensemble data assimilation methods, and extension of the range of useful forecast skill.

Depicting the interplay between organisational tiers in the use of a national quality registry to develop quality of care in Sweden

BACKGROUND: With a pending need to identify potential means to improved quality of care, national quality registries (NQRs) are identified as a promising route. Yet, there is limited evidence with regards to what hinders and facilitates the NQR innovation, what signifies the contexts in which NQRs are applied and drive quality improvement. Supposedly, barriers and facilitators to NQR-driven quality improvement may be found in the healthcare context, in the politico-administrative context, as well as with an NQR itself. In this study, we investigated the potential variation with regards to if and how an NQR was applied by decision-makers and users in regions and clinical settings. The aim was to depict the interplay between the clinical and the politico-administrative tiers in the use of NQRs to develop quality of care, examining an established registry on stroke care as a case study. METHODS: We interviewed 44 individuals representing the clinical and the politico-administrative settings of 4 out of 21 regions strategically chosen for including stroke units representing a variety of outcomes in the NQR on stroke (Riksstroke) and a variety of settings. The transcribed interviews were analysed by applying The Consolidated Framework for Implementation Research (CFIR). RESULTS: In two regions, decision-makers and/or administrators had initiated healthcare process projects for stroke, engaging the health professionals in the local stroke units who contributed with, for example, local data from Riksstroke. The Riksstroke data was used for identifying improvement issues, for setting goals, and asserting that the stroke units achieved an equivalent standard of care and a certain level of quality of stroke care. Meanwhile, one region had more recently initiated such a project and the fourth region had no similar collaboration across tiers. Apart from these projects, there was limited joint communication across tiers and none that included all individuals and functions engaged in quality improvement with regards to stroke care. CONCLUSIONS: If NQRs are to provide for quality improvement and learning opportunities, advances must be made in the links between the structures and processes across all organisational tiers, including decision-makers, administrators and health professionals engaged in a particular healthcare process.

Facilitators and barriers to applying a national quality registry for quality improvement in stroke care

BACKGROUND: National quality registries (NQRs) purportedly facilitate quality improvement, while neither the extent nor the mechanisms of such a relationship are fully known. The aim of this case study is to describe the experiences of local stakeholders to determine those elements that facilitate and hinder clinical quality improvement in relation to participation in a well-known and established NQR on stroke in Sweden. METHODS: A strategic sample was drawn of 8 hospitals in 4 county councils, representing a variety of settings and outcomes according to the NQR's criteria. Semi-structured telephone interviews were conducted with 25 managers, physicians in charge of the Riks-Stroke, and registered nurses registering local data at the hospitals. Interviews, including aspects of barriers and facilitators within the NQR and the local context, were analysed with content analysis. RESULTS: An NQR can provide vital aspects for facilitating evidence-based practice, for example, local data drawn from national guidelines which can be used for comparisons over time within the organisation or with other hospitals. Major effort is required to ensure that data entries are accurate and valid, and thus the trustworthiness of local data output competes with resources needed for everyday clinical stroke care and quality improvement initiatives. Local stakeholders with knowledge of and interest in both the medical area (in this case stroke) and quality improvement can apply the NQR data to effectively initiate, carry out, and evaluate quality improvement, if supported by managers and co-workers, a common stroke care process and an operational management system that embraces and engages with the NQR data. CONCLUSION: While quality registries are assumed to support adherence to evidence-based guidelines around the world, this study proposes that a NQR can facilitate improvement of care but neither the registry itself nor the reporting of data initiates quality improvement. Rather, the local and general evidence provided by the NQR must be considered relevant and must be applied in the local context. Further, the quality improvement process needs to be facilitated by stakeholders collaborating within and outside the context, who know how to initiate, perform, and evaluate quality improvement, and who have the resources to do so.

Local politico-administrative perspectives on quality improvement based on national registry data in Sweden : a qualitative study using the Consolidated Framework for Implementation Research.

Background. Through a national policy agreement, over 167 million Euros will be invested in the Swedish National Quality Registries (NQRs) between 2012 and 2016. One of the policy agreement¿s intentions is to increase the use of NQR data for quality improvement (QI). However, the evidence is fragmented as to how the use of medical registries and the like lead to quality improvement, and little is known about non-clinical use. The aim was therefore to investigate the perspectives of Swedish politicians and administrators on quality improvement based on national registry data. Methods. Politicians and administrators from four county councils were interviewed. A qualitative content analysis guided by the Consolidated Framework for Implementation Research (CFIR) was performed. Results. The politicians and administrators perspectives on the use of NQR data for quality improvement were mainly assigned to three of the five CFIR domains. In the domain of intervention characteristics, data reliability and access in reasonable time were not considered entirely satisfactory, making it difficult for the politico-administrative leaderships to initiate, monitor, and support timely QI efforts. Still, politicians and administrators trusted the idea of using the NQRs as a base for quality improvement. In the domain of inner setting, the organizational structures were not sufficiently developed to utilize the advantages of the NQRs, and readiness for implementation appeared to be inadequate for two reasons. Firstly, the resources for data analysis and quality improvement were not considered sufficient at politico-administrative or clinical level. Secondly, deficiencies in leadership engagement at multiple levels were described and there was a lack of consensus on the politicians¿ role and level of involvement. Regarding the domain of outer setting, there was a lack of communication and cooperation between the county councils and the national NQR organizations. Conclusions. The Swedish experiences show that a government-supported national system of well-funded, well-managed, and reputable national quality registries needs favorable local politico-administrative conditions to be used for quality improvement; such conditions are not yet in place according to local politicians and administrators.

Análise metagenômica da microbiota de ambientes aquáticos do estado do Rio Grande do Norte - Brasil

The screening for genes in metagenomic libraries from soil creates opportunities to explore the enormous genetic and metabolic diversity of microorganisms. Rivers are ecosystems with high biological diversity, but few were examined using the metagenomic approach. With this objective, a metagenomic library was constructed from DNA soil samples collected at three different points along the Jundiaí-river (Rio Grande do Norte-Brazil). The points sampled are from open area, rough terrain and with the direct incidence of sunlight. This library was analyzed functionally and based in sequence. For functional analysis Luria-Bertani solid medium (LB) with NaCl concentration varied from 0.17M to 0.85M was used for functional analysis. Positives clones resistant to hypersaline medium were obtained. The recombinant DNAs were extracted and transformed into Escherichia coli strain DH10B and survival curves were obtained for quantification of abiotic stress resistance. The sequences of clones were obtained and submitted to the BLASTX tool. Some clones were found to hypothetical proteins of microorganisms from both Archaea and Bacteria division. One of the clones showed a complete ORF with high similarity to glucose-6-phosphate isomerase which participates in the synthesis of glycerol pathway and serves as a compatible solute to balance the osmotic pressure inside and outside of cells. Subsequently, in order to identify genes encoding osmolytes or enzymes related halotolerance, environmental DNA samples from the river soil, from the water column of the estuary and ocean were collected and pyrosequenced. Sequences of osmolytes and enzymes of different microorganisms were obtained from the UniProt and used as RefSeqs for homology identification (TBLASTN) in metagenomic databases. The sequences were submitted to HMMER for the functional domains identification. Some enzymes were identified: alpha-trehalose-phosphate synthase, L-ectoina synthase (EctC), transaminase L-2 ,4-diaminobutyric acid (EctB), L-2 ,4-diaminobutyric acetyltransferase (EctA), L-threonine 3 dehydrogenase (sorbitol pathway), glycerol-3-phosphate dehydrogenase, inositol 3-phosphate dehydrogenase, chaperones, L-proline, glycine betaine binding ABC transporter, myo-inositol-1-phosphate synthase protein of proline simportadora / PutP sodium-and trehalose-6-phosphate phosphatase These proteins are commonly related to saline environments, however the identification of them in river environment is justified by the high salt concentration in the soil during prolonged dry seasons this river. Regarding the richness of the microbiota the river substrate has an abundance of halobacteria similar to the sea and more than the estuary. These data confirm the existence of a specialized response against salt stress by microorganisms in the environment of the Jundiaí river