Análisis de las reformas tributarias y su incidencia en la recaudación fiscal con respecto al impuesto a la renta en el quinquenio 2007-2011

El presente trabajo consiste en realizar una revisión y análisis de las nueve reformas efectuadas al sistema tributario ecuatoriano a partir de la promulgación de la Ley Reformatoria para la Equidad Tributaria en el Ecuador, publicada en Registro Oficial No. 242 del 29 de diciembre de 2007 hasta la publicación en el Registro Oficial Nº 583 del 24 de noviembre del 2011 de la Ley de Fomento Ambiental y Optimización de los Ingresos del Estado. La promulgación de cualquier reforma legal, especialmente las de carácter tributario, genera un gran interés en las partes involucradas, debido a la incidencia que éstas pueden representar en sus actividades; los contribuyentes buscan conocer el texto de las reformas y familiarizarse con el mismo a fin de evitar los riesgos del desconocimiento e incumplimiento de sus nuevas responsabilidades tributarias. La revisión de las reformas está en función de la incidencia en la recaudación fiscal en lo referente al Impuesto a la renta y a la adopción de las nuevas normas; y, el apego de la nueva normativa a la Constitución Política del Ecuador. El pagar los impuestos es nuestra contribución real a la economía del país, es un deber legal y moral que le permite al Estado cumplir con sus responsabilidades que van en beneficio de todos los ciudadanos; aunque en ciertas ocasiones el pago de impuestos puede ocasionar malestar es deber de todos formarnos en cultura tributaria, para de esta manera asegurar y mantener la estabilidad económica del Estado.

El sumak kawsay: una crítica al modelo de desarrollo capitalista y una alternativa posible desde la literatura y las voces indígenas

El sistema capitalista comenzó con la conquista española en América Latina. La inserción al capitalismo tuvo tres pasos: uno violento (el shock), unas medidas que permitieron la expansión del capitalismo (terapia del shock) y, en caso de existir malestar, represión. Estos pasos lo encontramos tanto al inicio de la conquista como actualmente cuando se realizan actividades extractivistas. Por otro lado, el capitalismo tiene características que intrínsecamente producen desigualdad, exclusión y violencia, como se demuestra con el análisis de las contradicciones. Una de las alternativas al capitalismo es la comprensión del sumak kawsay como modelo de organización económica y social. El contenido y el alcance del sumak kawsay está en debate. Podría entenderse como el modelo clásico de desarrollo y progreso, como un retorno al mundo indígena prehispánico o como una alternativa al desarrollo. Este último sentido es el que podría ser una alternativa viable. El sumak kawsay es una práctica actual, no hegemónica, que se basa en algunos principios: (1) la relacionalidad, (2) la reciprocidad, (3) la complementariedad, (4) la correspondencia, (5) la afectividad y la espiritualidad, (6) la ciclicidad y (7) el comunitarismo. El expandir prácticas comunitarias y localizadas a nivel nacional, es un reto complejo pero necesario.

Estrés, coping y autoeficacia en profesores de Madeira

Este estudio investiga el grado de incidencia de estrés laboral (Lazarus y Folkman, 1984; Jesús, 2005) en una muestra de profesores en la Educación Básica e Secundaria, oficiales, de la isla de Madeira, mediante el estudio de las variables afrontamiento (Latack, 1986; Jesus & Pereira, 1994) y auto-eficacia (Bandura, 1997). Los encuestados fueron 765 docentes del 1º, 2º, 3º Ciclo de Educación Básica y Educación Secundaria. Para evaluar las variables de estudio, se utilizó el cuestionario sobre el estrés docente (Gomes, 2007), el Coping Job Scale de Latack (1986) adaptado por Jesus y Pereira (1994) y el cuestionario de autoeficacia del personal docente (Pedro, 2007). Los resultados obtenidos sugieren las siguientes conclusiones: la percepción de altos niveles de estrés en el trabajo (42% de los profesores); las fuentes de estrés más perturbadoras son la mala actitud de los estudiantes y las correspondientes medidas de intervención inadecuadas; los factores situacionales inherentes a el contenido funcional y la sobrecarga de trabajo están causando estrés y malestar en los profesores; los maestros se basan principalmente en las estrategias de control; los profesores revelan percepciones de autoeficacia alta (3,60); existe una asociación positiva entre la percepción de estrés en la enseñanza y las estrategias de control; existe una asociación entre la autoeficacia general y las estrategias de control; existe una asociación entre la percepción de autoeficácia general y el nivel global de estrés percibido; y se detectó varios diferencias significativas en función de las variables sociodemográficas y profesionales. Este trabajo sugiere la capacidad predictiva de las dimensiones de la autoeficacia como variable moderadora cuando, al mismo tiempo, articula con el coping y las variables sociodemograficas profesionales, en estrés docente.

Sociología del desarrollo, políticas sociales y democracia: estudios en homenaje a Aldo E. Solari

Incluye Bibliografía

Políticas nacionales de competitividad en el Uruguay y su impacto sobre la profundización del MERCOSUR

Incluye Bibliografía

Experiencias emblemáticas para la superación de la pobreza y precariedad urbana: espacio público

Incluye Bibliografía

Tres formas de coordinación social

Incluye Bibliografía

O mal-estar docente em gestores escolares

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Aquecimento e Desaquecimento Vocal em Estudantes de Pedagogia

Introduction: the voice is one of the main features of interaction between teacher and student. As teachers, future teachers are also risk population for the development of dysphonia and may be subject to protective intervention. Purpose: to evaluate the effect of a vocal warm-up and cool-down procedure at Pedagogy students. Method: A quasi-experimental study, pre-posttest without a control group, with fourteen Pedagogy students at a public university, participants of a short course. The analysis was performed by a self-assessment visual analogue scale of 10 cm, considering aspects related to the body and voice. The protocol was implemented in three steps: pre-test, post warm-up and post cool-down, and it was calculated the averages of the variables of discomfort and compared the measurements before and after performing each procedure. It was used the the Wilcoxon signed-rank statiscal test, adopting a significance level of 5%. Results: there was less discomfort with statistical significance after the vocal warm-up (p=0.002) and cool-down (p=0.001), with greater magnitude in both aspects related to voice. Conclusions: The vocal warm-up and cool-down have positive effects on the perception of students and should be taught to future teachers in order to prevent vocal disorders. The vocal cool-down, poorly researched, should not be passed over vocal health practices since its purpose showed obvious improvement in the investigated group.

Corrupción en el senado brasileño: síntoma de una crisis de larga duración

La crisis del Senado brasileño, iniciada con las acusaciones de corrupción contra su presidente, se propagó al Poder Legislativo e incluso al Ejecutivo. El artículo sostiene que se trata del reflejo de una crisis general de los partidos políticos y de los parlamentos modernos, resultado de las presiones combinadas del decisionismo gubernamental y la espontaneidad social, que limitan la capacidad de acción del Legislativo. En el fondo, esto es una consecuencia de una situación de malestar institucional más amplia, una crisis de subjetividad política, en la que los sistemas políticos se vuelven incapaces de interactuar con la cultura y la sociedad producidas por los nuevos términos de la vida globalizada.

Reflexões sobre o estabelecimento de vínculos afetivos interpessoais na atualidade

In studies about the subjectivation process in contemporaneity and the social context in which one is inserted nowadays, the contemporary world is often characterized by the ascension of the narcissism – or individualism – and consumerism as a baseline to all other recent changes. The excessive valorization of aesthetics; the influence of media and marketing and the culture of image; the loss of the “inner side” and inter-human interchanges; against the exacerbation of the superficial and external, appear as essential transformations to the new configuration of the so called “post-modern” subjectivation process, privileged and reinforced by capitalist society. Next to them, exists an individual discontent – a malaise in the individual’s life – usually associated to an interior emptiness and general dissatisfaction in face of idealizations and self-esteem fluctuations. This work tries to understand how individuals establish affective bonds and social relationships in this contemporary context, connecting the contemporary context and relevant concepts to this study, including the idea of romantic love, narcissism and the “state of helplessness” in psychoanalysis, subject’s development and a parallel discussion with social-historical texts. The study, of a theoretical character, is located in the intersection between "individual" and "society" – a subjectivity, therefore, formed internally, within the individual, and submitted directly to social influence – and analyzes the determinants and influences that they exert upon one and another, based on critical-reflective readings and textual analysis of works in the fields of sociology, psychosociology and psychoanalysis.

O Mal-estar no Trabalho: a culpa como mal-estar e a culpa do mal-estar

The present work is a reflexive-theoretically research that intends, by the light of Psychoanalytic and Freudo-Marxim theories, to think about the work malaise - effect of a repressive civilization -, and the sublimation possibilities, in the context of the discussions about the conflict individual-civilization. The work favors the essential thing for the human race's representations. Current researches indicate the importance of thinking the work in the process physical and mental health/illness, as well as the subjectivity of the human race in the present time. However, the organizations of work, using reductionist views, with the psychiatric-medical Knowledge/power as accomplice, have a tendency to disregard their responsibilities in the "production" of the illnesses in the workers. Freud, by the neurosis's understanding, showed that in the individual-civilization conflict the first one pays a high price: the constant malaise (the guilt as malaise). While who detains the guilt, in the social sense of the word (the guilt of malaise), is the human culture, intermediated by the organizations, defenders of the minority's interests that hold the manners of production/exploration. According to Freud, the growth of the feeling of guilt is inevitable, considering the necessity of the drives repression to cultural progress through displeasure work. However, Reich and Marcuse theorize an exit for the Freudian pessimism about the conflict between the individual and the civilization. Freud didn't consider properly the nature socio-historical of the Reality Principle, understanding it like universal. Therefore, the level of repression would have a specific socio-economic class: surplus value for a minority and more repression for the great mass. A less repressive Reality Principle might provide a fair progress of the humanity. It's in the list of discussion the possibility of the work in social and psychological conditions that allow the reduction of worker's malaise in the civilization's breast.

Abordagem terapêutica nas desordens temporo-mandibulares: técnicas de fisioterapia associadas ao tratamento odontológico

Temporomandibular disorders (TMD) are related to discomfort in the temporomandibular joint (TMJ). These diseases are multifactorial and treatment usually requires a combination of different approaches because each patient presents with different and usually complex needs. It is necessary to know how each expert should plan for a successful treatment.

Uma proposta de psicoterapia breve para paciente com escoriação psicogênica

Psychogenic Excoriation is a psychodermatosis characterized by skin alterations connected to mental processes, which are more common in women. It generates a considerable physical and psychosocial discomfort to the patient, because of the skin lesions. These patients assume to injure their own skin, and it differentiates this diagnosis from the factual dermatitis. This acknowledgement facilitates the insertion of these patients in psychotherapeutic processes, including fast psychotherapy, which can benefit them, especially in hospital contexts such as hospital ambulatories specialized in dermatology. Fast dynamic psychotherapies are described, analyzed and recommended to a psychogenic excoriation patient while introducing the process plan indicated to her. It relates to the clinical study of cases with medical records, psycho interviews and results of the FPI (Factor Personality Inventory). Based on these data, a fast psychotherapy is suggested with defined focus, aim and time, with a therapeutic plan according to what’s recommended in this type of treatment. The main objective is the symptom alleviation besides self-knowledge and insights, clarifying the most important identified psychodynamic conflicts. It’s also suggested that the suggested fast psychotherapy process could well result in important therapeutic gains to the analyzed patient.

Microbiota benefits after inulin and partially hydrolized guar gum supplementation - a randomized clinical trial in constipated women

Introduction: Prebiotics positively affect gut microbiota composition, thus improving gut function. These properties may be useful for the treatment of constipation. Objectives: This study assessed the tolerance and effectiveness of a prebiotic inulin/partially hydrolyzed guar gum mixture (I-PHGG) for the treatment of constipation in females, as well as its influence on the composition of intestinal microbiota and production of short chain fatty acids. Methods: Our study enrolled 60 constipated female health worker volunteers. Participants reported less than 3 bowel movements per week. Volunteers were randomized to treatment with prebiotic or placebo. Treatment consisted of 3 weeks supplementation with 15 g/d I-PHGG (fiber group) or maltodextrin (placebo group). Abdominal discomfort, flatulence, stool consistency, and bowel movements were evaluated by a recorded daily questionnaire and a weekly interview. Changes in fecal bacterial population and short chain fatty acids were assessed by real-time PCR and gas chromatography, respectively. Results: There was an increased frequency of weekly bowel movements and patient satisfaction in both the fiber and placebo groups with no significant differences. Total Clostridium sp significantly decreased in the fiber group (p = 0.046) and increased in the placebo group (p = 0.047). There were no changes in fecal short chain fatty acid profile. Conclusions: Consumption of I-PHGG produced clinical results comparable to placebo in constipated females, but had additional protective effects on gut rnicrobiota by decreasing the amount of pathological bacteria of the Clostridium genera.