El Régimen Imposititvo Simplificado del Ecuador (RISE) y su incidencia en el comercio informal

La presente investigación, nace por la carencia dentro de la doctrina contemporánea de estudios que definan y describan al régimen simplificado, así como de la problemática que gira en torno de los pequeños contribuyentes adscritos a éste, luego de cinco años de su implementación en nuestra legislación. En la actualidad, no hay estudios que demuestren como se viene desarrollando el comercio informal en el Ecuador, por lo que no podríamos comprobar si el RISE y las demás normas jurídicas atinentes al tema, creadas hasta la actualidad, llegan a ser realmente efectivas para la regularización de este grupo social, pues la bibliografía ecuatoriana que trata sobre el tema es de los años noventa. Además, cabe la posibilidad de que el RISE esté siendo mal aplicado tanto por parte de la Administración Tributaria como de sus afiliados, lo que generaría problemas prácticos y jurídicos; a éstos se debe presentar una propuesta que se ajuste a las necesidades actuales del Ecuador. Es necesario realizar un estudio en que se cotejen cifras para verificar si el RISE se constituye como un instrumento efectivo para regular el comercio informal en el Ecuador. Por ello, el presente estudio tratará de determinar ¿Cuál ha sido la incidencia del Régimen Simplificado Ecuatoriano, como medio para regularizar la informalidad en el país, desde su implementación en el año 2007 con la Ley Reformatoria para la Equidad Tributaria en el Ecuador?; para dilucidar la pregunta planteada deberemos estudiar tanto al sector informal como al régimen simplificado, desde el punto de vista social, estadístico y por supuesto legal.

An eclectic morphostratigraphic model for the sedimentary response to Holocene sea-level rise in northwest Europe

The improved empirical understanding of silt facies in Holocene coastal sequences provided by such as diatom, foraminifera, ostracode and testate amoebae analysis, combined with insights from quantitative stratigraphic and hydraulic simulations, has led to an inclusive, integrated model for the palaeogeomorphology, stratigraphy, lithofacies and biofacies of northwest European Holocene coastal lowlands in relation to sea-level behaviour. The model covers two general circumstances and is empirically supported by a range of field studies in the Holocene deposits of a number of British estuaries, particularly, the Severn. Where deposition was continuous over periods of centuries to millennia, and sea level fluctuated about a rising trend, the succession consists of repeated cycles of silt and peat lithofacies and biofacies in which series of transgressive overlaps (submergence sequences) alternate with series of regressive overlaps (emergence sequences) in association with the waxing and waning of tidal creek networks. Environmental and sea-level change are closely coupled, and equilibrium and secular pattern is of the kind represented ideally by a closed limit cycle. In the second circumstance, characteristic of unstable wetland shores and generally affecting smaller areas, coastal erosion ensures that episodes of deposition in the high intertidal zone last no more than a few centuries. The typical response is a series of regressive overlaps (emergence sequence) in erosively based high mudflat and salt-marsh silts that record, commonly as annual banding, exceptionally high deposition rates and a state of strong disequilibrium. Environmental change, including creek development, and sea-level movement are uncoupled. Only if deposition proceeds for a sufficiently long period, so that marshes mature, are equilibrium and close coupling regained. (C) 2002 Elsevier Science B.V. All rights reserved.

The rise of urban tourism in Havana since 1989

This article looks at the development of urban tourism in Havana, Cuba, in the period since the collapse of state socialism in the USSR and Eastern Europe. It provides an interesting case study of the adoption of an outward-oriented state development policy in the context of a socialist state. The dramatic rise of urban-based tourism in Havana since 1989 is described, followed by a review of the socio-economic impacts of such tourism. These include: income generation; job creation; the rise of the informal economy, including crime and prostitution; increased migration to the primary city, along with spatial concentration on the coastal strip, and associated environmental impacts. In conclusion, the article considers the fat that the promotion of tourism has returned Havana to some of the conditions that existed in the city Socialist Revolution in 1959.

Onset of recent rapid sea-level rise in the western Atlantic Ocean

A high-resolution record of sea-level change spanning the past 1000 years is derived from foraminiferal and chronological analyses of a 2m thick salt-marsh peat sequence at Chezzetcook, Nova Scotia, Canada. Former mean tide level positions are reconstructed with a precision of +/- 0.055 in using a transfer function derived from distributions of modern salt-marsh foraminifera. Our age model for the core section older than 300 years is based on 19 AMS C-14 ages and takes into account the individual probability distributions of calibrated radiocarbon ages. The past 300 years is dated by pollen and the isotopes Pb-206, Pb-207, Pb-210, Cs-137 and Am-241. Between AD 1000 and AD 1800, relative sea level rose at a mean rate of 17cm per century. Apparent pre-industrial rises of sea level dated at AD 1500-1550 and AD 1700-1800 cannot be clearly distinguished when radiocarbon age errors are taken into account. Furthermore, they may be an artefact of fluctuations in atmospheric C-14 production. In the 19th century sea level rose at a mean rate of 1.6mm/yr. Between AD 1900 and AD 1920, sea-level rise accelerated to the modern mean rate of 3.2mm/yr. This acceleration corresponds in time with global temperature rise and may therefore be associated with recent global warming. (c) 2005 Elsevier Ltd. All rights reserved.

Understanding projections of sea level rise in a Hadley Centre coupled climate model

Sea level changes resulting from CO2-induced climate changes in ocean density and circulation have been investigated in a series of idealised experiments with the Hadley Centre HadCM3 AOGCM. Changes in the mass of the ocean were not included. In the global mean, salinity changes have a negligible effect compared with the thermal expansion of the ocean. Regionally, sea level changes are projected to deviate greatly from the global mean (standard deviation is 40% of the mean). Changes in surface fluxes of heat, freshwater and wind stress are all found to produce significant and distinct regional sea level changes, wind stress changes being the most important and the cause of several pronounced local features, while heat and freshwater flux changes affect large parts of the North Atlantic and Southern Ocean. Regional change is related mainly to density changes, with a relatively small contribution in mid and high latitudes from change in the barotropic circulation. Regional density change has an important contribution from redistribution of ocean heat content. In general, unlike in the global mean, the regional pattern of sea level change due to density change appears to be influenced almost as much by salinity changes as by temperature changes, often in opposition. Such compensation is particularly marked in the North Atlantic, where it is consistent with recent observed changes. We suggest that density compensation is not a property of climate change specifically, but a general behavior of the ocean.

The rise and fall of open solar flux during the current grand solar maximum

We use geomagnetic activity data to study the rise and fall over the past century of the solar wind flow speed VSW, the interplanetary magnetic field strength B, and the open solar flux FS. Our estimates include allowance for the kinematic effect of longitudinal structure in the solar wind flow speed. As well as solar cycle variations, all three parameters show a long-term rise during the first half of the 20th century followed by peaks around 1955 and 1986 and then a recent decline. Cosmogenic isotope data reveal that this constitutes a grand maximum of solar activity which began in 1920, using the definition that such grand maxima are when 25-year averages of the heliospheric modulation potential exceeds 600 MV. Extrapolating the linear declines seen in all three parameters since 1985, yields predictions that the grand maximum will end in the years 2013, 2014, or 2027 using VSW, FS, or B, respectively. These estimates are consistent with predictions based on the probability distribution of the durations of past grand solar maxima seen in cosmogenic isotope data. The data contradict any suggestions of a floor to the open solar flux: we show that the solar minimum open solar flux, kinematically corrected to allow for the excess flux effect, has halved over the past two solar cycles.

Recent changes in solar outputs and the global mean surface temperature. III. Analysis of contributions to global mean air surface temperature rise

A multivariate fit to the variation in global mean surface air temperature anomaly over the past half century is presented. The fit procedure allows for the effect of response time on the waveform, amplitude and lag of each radiative forcing input, and each is allowed to have its own time constant. It is shown that the contribution of solar variability to the temperature trend since 1987 is small and downward; the best estimate is -1.3% and the 2sigma confidence level sets the uncertainty range of -0.7 to -1.9%. The result is the same if one quantifies the solar variation using galactic cosmic ray fluxes (for which the analysis can be extended back to 1953) or the most accurate total solar irradiance data composite. The rise in the global mean air surface temperatures is predominantly associated with a linear increase that represents the combined effects of changes in anthropogenic well-mixed greenhouse gases and aerosols, although, in recent decades, there is also a considerable contribution by a relative lack of major volcanic eruptions. The best estimate is that the anthropogenic factors contribute 75% of the rise since 1987, with an uncertainty range (set by the 2sigma confidence level using an AR(1) noise model) of 49–160%; thus, the uncertainty is large, but we can state that at least half of the temperature trend comes from the linear term and that this term could explain the entire rise. The results are consistent with the intergovernmental panel on climate change (IPCC) estimates of the changes in radiative forcing (given for 1961–1995) and are here combined with those estimates to find the response times, equilibrium climate sensitivities and pertinent heat capacities (i.e. the depth into the oceans to which a given radiative forcing variation penetrates) of the quasi-periodic (decadal-scale) input forcing variations. As shown by previous studies, the decadal-scale variations do not penetrate as deeply into the oceans as the longer term drifts and have shorter response times. Hence, conclusions about the response to century-scale forcing changes (and hence the associated equilibrium climate sensitivity and the temperature rise commitment) cannot be made from studies of the response to shorter period forcing changes.