La doble instancia como garantía constitucional del contribuyente

La justicia en materia tributaria por más de cinco décadas se ha desarrollado de una manera excepcional, manifestamos esto en razón de que los tribunales de lo contencioso tributario actúan como órganos jurisdiccionales de única instancia. Tal excepcionalidad ha restringido el acceso a una segunda instancia, limitando el sistema recursivo con la supresión del recurso ordinario de apelación, contándose únicamente con el recurso extraordinario de casación, el cual no es constitutivo de instancia. Frente tal escenario poco se ha dicho y se ha escrito sobre este modo de sustanciación especial y más que todo excepcional, acuñado como justicia especializada, si bien este trabajo no se pretende desvirtuar la especialidad de la materia tributaria, lo cual no está en tela de duda, lo aquí se interesa analizar es si tal especialidad es suficiente es suficiente para prever un proceso de única instancia. Es así que el presente trabajo investigativo en vista de los objetivos planteados se enmarcara principalmente en analizar la forma en la que se encuentra estructurada la justicia en materia tributaria, partiendo por el procedimiento administrativo, y la instancia jurisdiccional, para así determinar la imposibilidad de concebir a la sede administrativa como instancia jurisdiccional, y la necesidad imperante de implementar la doble instancia en materia tributaria cómo garantía jurisdiccional.

Análisis crítico de la casación tributaria en el Ecuador y su proyección en el entorno constitucional vigente

Esta tesis aborda el tema de la casación tributaria en el Ecuador y para el efecto analizará, de manera crítica, el recurso de casación en materias no penales con énfasis en lo contencioso tributario, y su proyección en el actual Estado constitucional de derechos y justicia. Los principales objetivos del presente trabajo de investigación están enfocados a describir las corrientes teóricas más destacadas e influyentes en la evolución de la casación tributaria; y, explicar los elementos que se requieren para el replanteo del recurso de casación en la materia y en el actual ordenamiento jurídico vigente en el Ecuador. El recurso de casación tradicionalmente ha sido considerado como un medio de impugnación, a fin de que el Tribunal de Casación verifique un examen de la aplicación del Derecho realizada por el tribunal a quo en la decisión de fondo objeto del proceso, que por su importancia se elevan a la categoría de causales de la casación y, en su caso, unifique la doctrina jurisprudencial sobre la materia. En el actual sistema judicial, el recurso de casación toma otra dimensión, en donde la oralidad como su componente principal, supone la adecuación de este sistema de control de legalidad, en el marco de la constitucionalidad. La metodología que propongo para esta investigación es de carácter dogmático formal, la cual se complementará con el análisis, la deducción, la inducción, de los textos, las normas jurídicas, los principios y demás fuentes; además, se realizará una exégesis y una sistematización de la norma jurídica. La principal conclusión que surge de esta investigación es que, la casación tributaria en el actual sistema jurídico tiene mayor sustento y su futuro asegurado, pues cada día se reconoce su importancia como controladora de la observancia de la ley, máxime cuando en el ámbito tributario las sentencias recurridas son dictadas por los tribunales distritales de lo contencioso tributario en única instancia; y, como recomendación se considera que, la Corte Nacional de Justicia debe expedir un Instructivo para el orden de las audiencias y, que se capacite para la plena vigencia del principio de oralidad que hoy se refleja en la audiencia de estrados.

Problemática jurídico tributaria de la importación de ciertos productos calificados como medicamentos por la autoridad de salud y que son considerados como suplementos alimenticios por la autoridad aduanera en el Ecuador

El propósito de esta tesis es analizar la problemática jurídico tributaria generada por la importación al Ecuador de ciertos productos calificados como medicamentos por la autoridad de salud y que son considerados como suplementos alimenticios por la autoridad aduanera, dado que hasta la presente fecha y pese a existir varios pronunciamientos de distintas autoridades administrativas e incluso de la misma Corte Nacional de Justicia, ninguno de estos entes ha dado solución a la problemática planteada, siendo entonces necesario realizar este estudio y así determinar cuál es la entidad competente para definir si un producto es medicamento o suplemento alimenticio, y en consecuencia, cuál es la posición que deben asumir las demás entidades públicas en relación al ejercicio de la referida competencia. En este sentido, a lo largo de este trabajo analizaré tanto los aspectos constitucionales como tributarios de la importación de medicamentos al Ecuador, así como las facultades y competencias de las entidades públicas inmersas en procesos de importación de medicamentos. También tomaré en cuenta cada uno de los pronunciamientos emitidos por las distintas autoridades públicas en relación a la controversia planteada y analizaré las consecuencias de la determinación de un producto como medicamento o suplemento alimenticio. Finalmente, insistiré en ciertas consideraciones que permitan garantizar el ejercicio del derecho a la salud,acceso a medicamentos de calidad, seguros y eficaces y el derecho a la seguridad jurídica desde la perspectiva impositiva.

Cobalt incorporation in calcite: Thermochemistry of (Ca,Co)CO3 solid solutions from density functional theory simulations

The incorporation of cobalt in mixed metal carbonates is a possible route to the immobilization of this toxic element in the environment. However, the thermodynamics of (Ca,Co)CO3 solid solutions are still unclear due to conflicting data from experiment and from the observation of natural ocurrences. We report here the results of a computer simulation study of the mixing of calcite (CaCO3) and spherocobaltite (CoCO3), using density functional theory calculations. Our simulations suggest that previously proposed thermodynamic models, based only on the range of observed compositions, significantly overestimate the solubility between the two solids and therefore underestimate the extension of the miscibility gap under ambient conditions. The enthalpy of mixing of the disordered solid solution is strongly positive and moderately asymmetric: calcium incorporation in spherocobaltite is more endothermic than cobalt incorporation in calcite. Ordering of the impurities in (0001) layers is energetically favourable with respect to the disordered solid solution at low temperatures and intermediate compositions, but the ordered phase is still unstable to demixing. We calculate the solvus and spinodal lines in the phase diagram using a sub-regular solution model, and conclude that many Ca1-xCoxCO3 mineral solid solutions (with observed compositions of up to x=0.027, and above x=0.93) are metastable with respect to phase separation. We also calculate solid/aqueous distribution coefficients to evaluate the effect of the strong non-ideality of mixing on the equilibrium with aqueous solution, showing that the thermodynamically-driven incorporation of cobalt in calcite (and of calcium in spherocobaltite) is always very low, regardless of the Co/Ca ratio of the aqueous environment.

Macrophage migration inhibitory factor is up-regulated in human first-trimester placenta stimulated by soluble antigen of Toxoplasma gondii, resulting in increased monocyte adhesion on villous explants

Considering the potential role of macrophage migration inhibitory factor (MIF) in the inflammation process in placenta when infected by pathogens, we investigated the production of this cytokine in chorionic villous explants obtained from human first-trimester placentas stimulated with soluble antigen from Toxoplasma gondii (STAg). Parallel cultures were performed with villous explants stimulated with STAB, interferon-gamma (IFN-gamma), or STAB plus IFN-gamma. To assess the role of placental MIF on monocyte adhesiveness to human trophoblast, explants were co-cultured with human myelomonocytic THP-1 cells in the presence or absence of supernatant from cultures treated with STAB (SPN), SPN plus anti-MIF antibodies, or recombinant MIF. A significantly higher concentration of MIF was produced and secreted by villous explants treated with STAB or STAB plus IFN-gamma after 24-hour culture. Addition of SPN or recombinant MIF was able to increase THP-1 adhesion, which was inhibited after treatment with anti-MIF antibodies. This phenomenon was associated with intercellular adhesion molecule expression by villous explants. Considering that the processes leading to vertical dissemination of T. gondii remain widely unknown, our results demonstrate that MIF production by human first-trimester placenta is up-regulated by parasite antigen and may play an essential role as an autocrine/paracrine mediator in placental infection by T. gondii.

Feedback i matematikundervisning : En empirisk undersökning om hur sex lärare undervisande i årskurs 1-3 ger muntlig och skriftlig feedback på elevers lösningar av matematikuppgifter

I studien undersöks hur lärare ger elever muntlig och skriftlig feedback på uppgiftsnivå i matematikundervisningen. För att undersöka detta har observationer och intervjuer av kvalitativ karaktär utförts med sex lärare som undervisar i årskurs 1-3. Insamlade och avbildade dokument i form av elevers räkneböcker har också varit en del av datainsamlingsmetoden. För att på bästa sätt undersöka och besvara studiens frågeställning har grundad teori valts ut och använts som forskningsansats. Utifrån insamlad data och med substantiv och teoretisk kodning som verktyg har en teoretisk modell utvecklats. Modellen visar att muntlig och skriftlig feedback som ges från lärare till elev på uppgiftsnivå kan vara antingen direkt eller indirekt. Beroende på om feedbacken är muntlig eller skriftlig, direkt eller indirekt, kan den också vara bekräftande, uppmuntrande, upprepande, informerande, stöttande eller uppmanande. Detta resultat redovisas med hjälp av en så kallad "fyrfältare". Värt att notera är också att resultatet i studien visar att muntlig feedback ges i betydligt högre grad än skriftlig feedback. Ett par slutsatser som dras utifrån studiens resultat är att verkligheten skiljer sig från hur tidigare forskning förespråkar att feedback bör komma till uttryck i klassrummet och att elevernas ålder samt lärarnas tid spelar en avgörande roll för vilken sorts feedback som ges. En annan viktig slutsats som också dras utifrån studiens redovisade resultat är att vissa kategorier av feedback är mer effektiva för elevers lärande i matematik än andra.

Interpretação integrada de sísmica de alta-resolução e da morfologia submarina da costa de fiordes na patagônia central - Chile

Este estudo apresenta o uso integrado da sísmica de alta resolução e da morfologia submarina para interpretar a evolução do ambiente glacimarinho da costa de fiordes da Patagônia Central, Chile. Foram analisados registros de perfilador de fundo e subfundo 3,5 kHz e modelos submarinos 3D de sete fiordes adjacentes ao campo de gelo Patagônico Sul (Eyre, Falcon, Penguin, Europa Peel, Calvo e Amalia) e parte do canal Icy. Os registros, com cerca de 300 km de levantamento acústico, foram obtidos pelo Servicio Hidrográfico y Oceanográfico de la Armada de Chile (SHOA), durante o cruzeiro de investigação científica Campo de Hielo Sur, realizado em 1995. Foram identificadas as principais fácies acústicas e geoformas sedimentares. A morfologia submarina e das bacias subaéreas adjacentes foi analisada com a elaboração de modelos tridimensionais subaéreos e submarinos e de perfis batimétricos longitudinais a partir de cartas náuticas, também do SHOA. Foram utilizadas imagens Landsat ETM+ na interpretação da geomorfologia glacial da área de entorno subaérea dos fiordes. O eixo longitudinal dos fiordes exibe morfologia irregular com bacias profundas e mostra fácies acústicas associadas ao sistema de depósitos de zonas de linha de encalhe (grounding line), às línguas de gelos flutuantes, e aos icebergs e ao gelo marinho. Refletores acústicos distinguem duas fácies principais, segundo sua configuração interna e geometria externa: caóticas e estratificadas. A geometria dos depocentros e as características dos refletores acústicos indicam a importante influência da batimetria e da topografia pré-existentes na dinâmica das geleiras e nos conseqüentes processos de sedimentação. Devido às grandes profundidades das bacias, as frentes das geleiras poderiam ser flutuantes ou aterradas ao fundo marinho. Em todo o caso, predomina um regime glacial onde o gelo está perto do ponto de fusão. É sugerido que os fiordes estudados resultam de um continuum de formas e de processos, que vão dos lineamentos e sistemas de falhas pré-existentes e controlados tectonicamente desde o Mioceno Inferior (ca. 25 milhões de anos AP), processos de denudação fluvial e de vertentes, vales fluviais modificados glacialmente e, finalmente, canais e fiordes erodidos pela ação do gelo. A tectônica originou uma topografia favorável para o desenvolvimento das geleiras, ocorreram processos de retroalimentação positiva entre aumento o da precipitação e expansão do campo de gelo no lado oeste da cordilheira. Provavelmente, as geleiras durante o Último Máximo Glacial não foram suficientemente espessas para aprofundar os fiordes, tampouco para dragar seus depósitos sedimentares para fora deles. Os processos de deposição de sedimentos caóticos acusticamente visíveis ocorreram durante o recuo das geleiras, já no Holoceno, onde elas alcançaram pontos de estabilidade, ajudadas pela morfologia dos fiordes, mesmo em águas profundas. Os depósitos estratificados localizados nas bacias intra-sills e em maiores profundidades, por sua vez, tiveram sua origem, provavelmente, das partes flutuantes do gelo, onde predominam os processos de desprendimento de icebergs (calving) e também do gelo marinho. Nessas mesmas bacias, depósitos mais profundos, não visíveis ao sistema de alta-resolução, poderiam estar preservados no fundo, pois não foram erodidos pelos sucessivos ciclos de avanço e recuo das geleiras, contendo assim informações sobre a evolução do campo de gelo ao longo do Quaternário.

Prosthesis Auricular With Osseointegrated Implants and Quality of Life

Implants in craniofacial reconstructions improve prostheses retention and stability, comfort, and safety for the patient. According to biomechanical principles, the treatment success regarding osseointegration maintenance depends on an adequate surgery technique associated to a retention system that provides favorable tension distribution to implants. Implants in the mastoid area are a very important aid for retention of auricular prostheses. Color stability of resin and silicone is an important factor for longevity of auricular prostheses, and the high degree of satisfaction of patients with head and neck defects receiving epithesial reconstruction in the maxillofacial region is demonstrated.

Orbital Implants Insertion to Improve Ocular Prostheses Motility

The objectives of this study were, through a literature review, to point the differences between orbital implants and their advantages and disadvantages, to evaluate prosthesis motility after orbital implants are inserted, and to point the implant wrapping current risks. Sixty-seven articles were reviewed. Enucleation implants can be autoplastics or alloplastics and porous (including natural and synthetic hydroxyapatite [HA]) or nonporous (silicone). Hydroxyapatite is the most related in the literature, but it has disadvantages, too, that is, all orbital implants must be wrapped. Exposure of the porous orbital implant can be repaired using different materials, which include homologous tissue, as well as autogenous graft, xenograft, and synthetic material mesh. The most used materials are HA and porous polyethylene orbital implant. The HA implant is expensive and possibly subject corals to damage, different from porous polyethylene orbital implants. Porous implants show the best prosthesis motility and a minimum rate of implants extrusion. Implant wraps can facilitate smoother entry of the implant into the orbit and allow reattachment of extraocular muscles. They also serve as a barrier between the overlying soft tissue and the rough surface of the implant, protecting implants from exposure or erosion.

Hyperbaric oxygen therapy treatment for the fixation of implant prosthesis in oncology patients irradiated

doi: 10.1111/j.1741-2358.2012.00636.x Hyperbaric oxygen therapy treatment for the fixation of implant prosthesis in oncology patients irradiated Objectives: This study aimed to present a clinical report of an irradiated oncologic patient who underwent hyperbaric oxygen therapy to be rehabilitated with implant-supported prosthesis. Materials and Methods: A 67-year-old man was admitted at Oral Oncology Center (FOA-UNESP) presenting a lesion on the mouth floor. After clinical evaluation, incisional biopsy and histopathological exam, a grade II squamous cell carcinoma was diagnosed. The patient was subjected to surgery to remove the lesion and partial glossectomy. Afterwards, the radiotherapy, in the left/right cervicofacial area of the supraclavicular fossa, was conducted. After 3 years of the surgery, the patient was submitted to hyperbaric oxygen therapy. Then, four implants were installed in patients mandible. Five months later, an upper conventional complete denture and lower full-arch implant-supported prosthesis were fabricated. Conclusion: The treatment resulted in several benefits such as improving his chewing efficiency, swallowing and speech, less denture trauma on the mucosa and improving his self-esteem.

Prosthetic Treatments for Patients With Oronasal Communication

The prosthetic treatments play a role in the rehabilitation of patients with congenital and acquired cleft palate. To prepare the surgical field and/or correct inevitable sequelae of the surgery, the rehabilitation with obturator prosthesis is an auxiliary or complementary treatment to surgical treatments. In cases where the surgical treatment is contraindicated, the prosthetic rehabilitation becomes a definitive treatment. The denture is planned and fabricated according to each patient. Therefore, the aim of this study was to discuss the prosthetic rehabilitation performed in patients with oronasal communication.

Rehabilitation with ear prosthesis linked to osseointegrated implants

Background: The absence of an ear, which can be the result of a congenital malformation, surgical tumour resection or traumatic injury, is a significant aesthetic problem. Attachment of ear prostheses with adhesives can cause local irritation for the wearer and affect the colour of the prostheses. Use of implants in craniofacial reconstruction can improve the retention and stability of prostheses giving to patient greater comfort and security relative to adhesive attachment.Objective: The aim of this report was to present a clinical case of a mutilated patient who was rehabilitated by means of installing an ear prosthesis fixed through osseointegrated implants.Materials and methods: The patient had two implants installed in the mastoid region that were linked by a bar, and a clip-type system was used. The ear prosthesis was constructed from medical-use silicone, pigmented to match the patient's skin colour and linked to the retention system.Conclusion: The patient's rehabilitation was satisfactory from both a functional and an aesthetic point of view, making it possible for the patient to return to a normal social life and regain lost self-esteem.

Effect of disinfection and storage on the flexural strength of ocular prosthetic acrylic resins

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Upper Lip Prosthesis Retained to a Palatal Obturator

In cases of total or partial maxillectomies, the prosthetic rehabilitation is an effective alternative to minimize the sequelae left by surgical resection. The present study reports a clinical case of a 52-year-old patient who underwent partial maxillectomy, with upper lip involvement. The oronasal communication, resultant from surgical resection, did not allow the patient to return to her normal social life. Besides, the upper lip partial resection damaged her face's aesthetics. The proposed treatment was the confection of an upper lip prosthesis retained by a palatal obturator. The prosthesis insertion restored the patient's facial aesthetics, contributing not only to function, but also to psychosocial adaptation.

Oral Rehabilitation After Surgical Removal of Pleomorphic Adenoma

Although tumors of minor salivary glands are rare, the pleomorphic adenoma is the most common pathology among the benign neoplasm and can be found with high prevalence in the junction between hard palate and soft palate. The treatment of choice for most of maxillary tumors is surgical through either a total or partial maxillectomy. However, surgical defects caused by such type of treatment lead to both clinical and psychologic disorders for the patient. The immediate oral rehabilitation using interim palate obturator after maxillectomy provides optimization on the healing process, recovers the stomatognathic functions after surgery, and avoids psychosocial sequelae for the patients. This clinical report aimed to present the rehabilitation with immediate palate obturator of a patient who underwent a partial maxillectomy due to a hard palate pleomorphic adenoma of minor salivary glands. We report the clinical importance of the prosthetic rehabilitation and the improvements on both quality of life and stomatognathic functions of this patient. It can be concluded that the immediate rehabilitation of the patient after partial maxillectomy by using an interim palate obturator was a great option and provided clinical benefits in the immediate postoperative period, improving the patient's quality of life, allowing the patient's reinsertion into society, and reducing the surgical treatment sequelae.