El peculado bancario en la crisis financiera de 1998

El presente estudio sobre el peculado bancario como figura del derecho penal económico, y su relación con la crisis financiera ecuatoriana del año 1998, aborda un tema de trascendencia nacional que todavía se encuentra poco estudiado y que se produjo originalmente gracias a una tendencia de liberalización de los mercados y la actividad financiera en toda América Latina -cuyo fin era desmantelar los mecanismos de control estatal-, consagrándose así una excesiva permisividad a las operaciones bancarias, con consecuencias por todos conocidas. Por estos excesos muchos «banqueros» fueron encausados penal mente, especialmente por el delito que conocemos como peculado bancario, cuya regulación incipiente dio lugar a una diversidad de interpretaciones en cuanto a su aplicación, entre las que se encontraron los resquicios necesarios para sancionar o absolver más de acuerdo a las conveniencias que a la aplicación estricta de la ley. En este contexto, la obra analiza primero el peculado bancario en el Ecuador, a la luz de la doctrina, el derecho comparado y la historia de su establecimiento en nuestra legislación, para luego relacionarlo con las características de la crisis financiera, determinar su aplicabilidad, y sugerir los criterios de reforma que se consideran indispensables.

Efectos económicos-financieros en las empresas industriales que se acogieron a la reinversión de utilidades en la República del Ecuador entre 2002 a 2012

Los siguientes propósitos se plantearon en esta investigación: 1. Describir los antecedentes de las utilidades como razón de ser del emprendimiento, sus destinos o usos posibles. 2. Identificar las cargas tributarias tanto nacionales como seccionales aplicables a las sociedades mercantiles en el Ecuador y describir los incentivos tributarios a que tienen derecho, en especial a reinvertir las utilidades. 3. Evaluar en prospectiva y en perspectiva a 10 años, la mejora económico-financiera del sector industrial que reinvirtió y el incremento de las recaudaciones fiscales. Estos propósitos se alcanzaron mediante la descripción de las causas que motivaron la creación del incentivo tributario denominado reinversión de utilidades establecido en 2001 y ratificado con enmiendas en el 2007. Durante la década analizada al Fisco le ha significado un gasto tributario (GT) de $543.1 M, es decir un promedio anual de $ 54.3 M, este beneficio ha sido aprovechado por alrededor de 1114 empresas de los sectores: industrial, comercial, servicios financieros y no financieros, de éstas, el 90% son grandes sociedades y apenas 110 empresas son PYMES. Las citadas empresas, han incrementado su patrimonio en $5.727 M, y sus activos productivos adquiridos superan la cantidad de $13.300 M, es decir casi veinte veces el gasto tributario. Otro de los aspectos relevantes es que el SRI ha recibido un impulso importante en el monto recaudado por Impuesto a la Renta de las sociedades beneficiarias de este incentivo y quizá esta tendencia mejore ya que, con la vigencia de la nueva matriz productiva se acrecentará la demanda de productos nacionales, misma que será satisfecha mediante el uso intensivo de los activos tangibles e intangibles nuevos adquiridos con los recursos de las utilidades que se quedaron definitivamente en la empresa.

Desarrollo de un modelo de caracterización financiera del sector comercio en Ecuador, período 2002-2012

Caracterizar financieramente al sector comercial ecuatoriano involucra el investigar las principales variables macroeconómicas y financieras inmersas dentro del sector, para lo cual, se partió de la hipótesis de que el sector comercial ecuatoriano tiene un determinado desempeño financiero que se puede caracterizar a través de la construcción de un modelo estadístico. Se inició con la búsqueda de información sobre el desarrollo de modelos estadísticos similares, en tres países (Alemania, México y Chile), sin embargo, en la web superficial no se obtuvo un modelo a seguir pues únicamente se han estructurado modelos utilizando variables macroeconómicas. Por ello, se diseñó un modelo estadístico basado en el método de mínimos cuadrados ordinarios. La base de datos empleada corresponde al formulario 101 “impuesto a la renta de sociedades y establecimientos permanentes” del Servicio de Rentas Internas (SRI). El modelo estadístico trabaja con un nivel de confianza del 95%, existen once observaciones (período 2002-2012), siete variables independientes (exportaciones netas, inventario de materia prima y productos terminados, total costos y gastos, total ingresos, total pasivo, total patrimonio neto y ventas netas locales totales excluye activos fijos) que explican el comportamiento de la variable dependiente (utilidad del ejercicio). Se realizaron las pruebas de hipótesis correspondientes, presentando consistencia en los resultados encontrados. También se realizó la predicción del comportamiento de la variable dependiente por un período, la misma que difirió en 7,1% del valor real, lo que se explica por el limitado número de observaciones. Se construyeron dos escenarios (pesimista y optimista), asignándoles una probabilidad de ocurrencia, con lo que se calculó el valor esperado (US $ 3.727 millones) y la desviación estándar (US $ 4.842 millones). La investigación se compone de cinco capítulos. El primero, realiza una introducción y aborda la metodología. El segundo, refiere al marco teórico. El tercer capítulo, caracteriza estadística y financieramente al sector comercial ecuatoriano. En el cuarto capítulo se evalúan los efectos de la construcción del modelo utilizando el análisis de escenarios y de elasticidad. Mientras que el quinto capítulo recoge las conclusiones, observaciones y recomendaciones de la investigación.

Tyrosinase activated melanoma prodrugs

Metastatic malignant melanoma remains a highly aggressive form of skin cancer for which no reliable methods for treatment exist. Given the increasing incidence of this cancer, considerable attention has focused on the development of new and improved methods for tackling this disease. Within this article, methods for treating melanoma are reviewed and discussed with particular attention focusing on prodrugs that are activated by the tyrosinase enzyme. This enzyme is up-regulated and is of elevated activity within malignant melanomas compared with healthy melanocytes, providing an ideal in-situ tool for the activation of melanoma prodrugs. By way of background to the prodrug strategies discussed within this review, the causes of melanoma, the enzymology of tyrosinase, and the chemistry of the biosynthetic pathways associated with melanogenesis are presented. Aspects of the design, mode of action, and biological profiles of key prodrugs that are activated by tyrosinase, and that show potential for the treatment of melanoma, are then presented and compared.

The maintenance requirement of domestic drakes

1. Mature domestic drakes of 7 genotypes, ranging in live weight from 1.1to 5.1 kg, were each given a daily allowance of feed just below the level of recorded ad libitum intake. 2. House temperature was maintained at 26 degrees C for 16 weeks and then at 10 degrees C for a further 8 weeks. 3. Under these conditions, live weight quickly adjusted to the level of feed supplied and then remained stable. 4. Regression of metabolisable energy intake on live weight (W) yielded estimates of maintenance requirement of 583 kJ/kg W-0.75 center dot d at 10 degrees C and 523 kJ/kg W-0.75 center dot d at 26 degrees C.

Quantitative response of the longevity of seed of twelve crops to temperature and moisture in hermetic storage

Seeds of 39 seed lots of a total of twelve different crops were stored hermetically in a wide range of air-dry environments (2-25% moisture content at 0-50 degrees C), viability assessed periodically, and the seed viability equation constants estimated. Within a species, estimates of the constants which quantify absolute longevity (K-E) and the relative effects on longevity of moisture content (C-W) and temperature (C-H and C-Q) did not differ (P >0.05 to P >0.25) among lots. Comparison among the 12 crops provided variant estimates of K-E and C-W (P< 0.01), but common values of C-H and C-Q (0.0322 and 0.000454, respectively, P >0.25). Maize (Zea mays) provided the greatest estimate of K-E (9.993, s.e.= 0.456), followed by sorghum (Sorghum bicolor) (9.381, s.e. 0.428), pearl millet (Pennisetum typhoides) (9.336, s.e.= 0.408), sugar beet (Beta vulgaris) (8.988, s.e.= 0.387), African rice (Oryza glaberrima) (8.786, s.e.= 0.484), wheat (Triticum aestivum) (8.498, s.e.= 0.431), foxtail millet (Setaria italica) (8.478, s.e.= 0.396), sugarcane (Saccharum sp.) (8.454, s.e.= 0.545), finger millet (Eleusine coracana) (8.288, s.e.= 0.392), kodo millet (Paspalum scrobiculatum) (8.138, s.e.= 0.418), rice (Oryza sativa) (8.096, s.e.= 0.416) and potato (Solanum tuberosum) (8.037, s.e.= 0.397). Similarly, estimates of C-W were ranked maize (5.993, s.e.= 0.392), pearl millet (5.540, s.e.= 0.348), sorghum (5.379, s.e.=0.365), potato (5.152, s.e.= 0.347), sugar beet (4.969, s.e.= 0.328), sugar cane (4.964, s.e.= 0.518), foxtail millet (4.829, s.e.= 0.339), wheat (4.836, s.e.= 0.366), African rice (4.727, s.e.= 0.416), kodo millet (4.435, s.e.= 0.360), finger millet (4.345, s.e.= 0.336) and rice (4.246, s.e.= 0.355). The application of these constants to long-term seed storage is discussed.

Nitrogen fertilizer and seed rate effects on Hagberg failing number of hybrid wheats and their parents are associated with alpha-amylase activity, grain cavity size and dormancy

Field experiments were carried out to assess the effects of nitrogen fertilization and seed rate on the Hagberg falling number (HFN) of commercial wheat hybrids and their parents. Applying nitrogen (200 kg N ha(-1)) increased HFN in two successive years. The HFN of the hybrid Hyno Esta was lower than either of its parents (Estica and Audace), particularly when nitrogen was not applied. Treatment effects on HFN were negatively associated with a-amylase activity. Phadebas grain blotting suggested two populations of grains with different types of a-amylase activity: Estica appeared to have a high proportion of grains with low levels of late maturity endosperm a-amylase activity (LMEA); Audace had a few grains showing high levels of germination amylase; and the hybrid, Hyno Esta, combined the sources from both parents to show heterosis for a-amylase activity. Applying nitrogen reduced both apparent LMEA and germination amylase. The effects on LMEA were associated with the size and disruption of the grain cavity, which was greater in Hyno Esta and Estica and in zero-nitrogen treatments. External grain morphology failed to explain much of the variation in LMEA and cavity size, but there was a close negative correlation between cavity size and protein content. Applying nitrogen increased post-harvest dormancy of the grain. Dormancy was greatest in Estica and least in Audace. It is proposed that effects of seed rate, genotype and nitrogen fertilizer on HFN are mediated through factors affecting the size and disruption of the grain cavity and therefore LMEA, and through factors affecting dormancy and therefore germination amylase. (c) 2004 Society of Chemical Industry.

Regulation and innovation: Rethinking 'inclusive' housing design

The Lifetime Homes (LTH) concept initiated in 1989 by the Helen Hamlyn Trust, and subsequently promoted by the Joseph Rowntree Foundation, emerged at a point when there was growing awareness of the decline of both private and public sector housing quality, especially in relation to floorspace standards (Karn & Sheridan, 1994). LTH were intended to offset the concerns of first, the house buying public of the appearance and affordability of homes suitable for successive generations, second, the private house building industry of the cost and marketability of incorporating 'inclusive' design features, and third, Registered Social Landlords (RSLs), who had to balance cost constraints with addressing the needs of a growing number of households with older and/or disabled people. Approved Document Part M of the building regulations was extended in 1999, from public buildings to private dwellings, and currently requires that all new housing meet minimal 'visitability' criteria. Indeed, although the signs are that Part M will be incrementally extended to comprise LTH principles, the paper argues that in their existing form they are insufficient to act as a key component of the government's 'new agenda for British housing'. This paper therefore explores how they might usefully be expanded from an approach, largely based on compromise, to one that inspires innovative, flexible and inclusive house forms, which also challenge design conventions.

Regression based D-optimality experimental design for sparse kernel density estimation

This paper derives an efficient algorithm for constructing sparse kernel density (SKD) estimates. The algorithm first selects a very small subset of significant kernels using an orthogonal forward regression (OFR) procedure based on the D-optimality experimental design criterion. The weights of the resulting sparse kernel model are then calculated using a modified multiplicative nonnegative quadratic programming algorithm. Unlike most of the SKD estimators, the proposed D-optimality regression approach is an unsupervised construction algorithm and it does not require an empirical desired response for the kernel selection task. The strength of the D-optimality OFR is owing to the fact that the algorithm automatically selects a small subset of the most significant kernels related to the largest eigenvalues of the kernel design matrix, which counts for the most energy of the kernel training data, and this also guarantees the most accurate kernel weight estimate. The proposed method is also computationally attractive, in comparison with many existing SKD construction algorithms. Extensive numerical investigation demonstrates the ability of this regression-based approach to efficiently construct a very sparse kernel density estimate with excellent test accuracy, and our results show that the proposed method compares favourably with other existing sparse methods, in terms of test accuracy, model sparsity and complexity, for constructing kernel density estimates.

Pretranslational regulation of the expression of the lipoprotein lipase (EC 3.1, l.34) gene by dietary fatty acids in the rat

Although there have been a number of studies of effects of diet and hormones on lipoprotein lipase (EC 3.1.1.34; LPL) activity and levels of LPL mRNA (Raynolds et al. 1990), there have been no studies which have investigated effects of different dietary fatty acids on LPL gene expression. In the present study male Wistar Albino rats were pair-fed diets containing 50 g fat/kg of different fatty acid composition for 2 weeks. The diets fed were (1) a mixed oil (450 g saturated fatty acids, 420 g monounsaturated fatty acids, 130 g polyunsaturated fatty acids/kg; n 8), (2) maize oil (n 8), or (3) fish oil (n 8). Animals were killed, RNA was extracted from liver and perirenal and epididymal fat pads, and analysed by ‘Northern methodology’. Samples were hybridized to a human cDNA probe for LPL (Gotoda et al. 1989). Two transcripts were identified in epididymai and perirenal adipose tissue which were approximately 3·7 and 1·7 kb in size. The results suggested that (1) fish oil-fed animals had significantly greater production of LPL mRNA in epididymai adipose tissue compared with maize oil-fed animals (P < 0·05), (2) maize oil-fed animals had significantly greater production of LPL mRNA in perirenal fat compared with the other dietary groups (P < 0·05), (3) expression in the liver was not significant. Rats fed on a fish oil diet had significantly reduced plasma triacylglycerol concentrations compared with the mixed-oil group (P < 0·05), but there were no significant differences in plasma cholesterol. The differences in LPL could not be explained directly by the changes in plasma immunoreactive-insulin and glucose-dependent insulinotrophic polypeptide levels in the three groups.

Mitochondrial and chloroplast DNA-based phylogeny of Pelargonium (Geraniaceae)

Overall phylogenetic relationships within the genus Pelargonium (Geraniaceae) were inferred based on DNA sequences from mitochondrial(mt)-encoded nad1 b/c exons and from chloroplast(cp)-encoded trnL (UAA) 5' exon-trnF (GAA) exon regions using two species of Geranium and Sarcocaulon vanderetiae as outgroups. The group II intron between nad1 exons b and c was found to be absent from the Pelargonium, Geranium, and Sarcocaulon sequences presented here as well as from Erodium, which is the first recorded loss of this intron in angiosperms. Separate phylogenetic analyses of the mtDNA and cpDNA data sets produced largely congruent topologies, indicating linkage between mitochondrial and chloroplast genome inheritance. Simultaneous analysis of the combined data sets yielded a well-resolved topology with high clade support exhibiting a basic split into small and large chromosome species, the first group containing two lineages and the latter three. One large chromosome lineage (x = 11) comprises species from sections Myrrhidium and Chorisma and is sister to a lineage comprising P. mutans (x = 11) and species from section Jenkinsonia (x = 9). Sister to these two lineages is a lineage comprising species from sections Ciconium (x = 9) and Subsucculentia (x = 10). Cladistic evaluation of this pattern suggests that x = 11 is the ancestral basic chromosome number for the genus.