Evaluando la equidad vertical y horizontal en el impuesto al valor agregado y el impuesto a la renta: el impacto de reformas tributarias potenciales. Los casos del Ecuador, Guatemala y el Paraguay

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Influence of the construction bite vertical and horizontal dimensions on dentoskeletal structures induced by the Klammt appliance in Class II treatment

Aim: To evaluate the influence of construction bite in the dentoskeletal changes induced by Klammt Appliance. Methods: The sample consisted of 17 children, with Class II malocclusion and initial mean age of 8.5 years. The construction bite was obtained using an Exactobite on edge-toedge anteroposterior relationship with 3 mm interincisal clearance. The height of the acrylic was determined by initial overbite associated to interincisal clearance and measured with digital caliper. The amount of advancement was obtained and measured by initial overjet in the lateral radiography. Pearson's correlation, linear regression and ANOVA were used to determine the relationship between dentoskeletal and construction bite variables. Results: The increase in the height of the acrylic promotes a greater inhibition of the forward displacement of the nasal spine and reduction in the facial growth index. The increase in the mandibular advancement induces more downward displacement of nasal spine and pogonion; a counter-clockwise rotation of palatine plane; an increase in mandibular length, maxillary alveolar height and interincisal angle; a decrease in mandibular alveolar height, the intermaxillary discrepancy and overjet; and palatal tipping of upper incisors. Conclusions: The different dimensions of the construction bite influence the dentoskeletal changes induced by the appliance in Class II treatment.

Equidad tributaria horizontal del impuesto a la renta en Chile

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Alignment of operations strategy: Exploring the marketing interface

Purpose - The purpose of this paper is to identify factors that can help managers to overcome barriers to alignment of operations strategy at the interface with marketing. Design/methodology/approach - This objective required the application of a procedure based on strategic consensus and a deeper analysis, such that the delimitation of the study in a single case was mandatory. The strategic processes of interfacing involve managerial attributes that are subject to the influence of human aspects and, therefore, the research method used a qualitative approach. The protocol design included the following data sources: interviews, document reviews and researcher observations. The categorisation was made based on the theoretical references, the frequency of observations, common responses and information from documents. Findings - The balance between intra-functional trade-offs, joint research on the competitive context, reflections on the understanding of customer needs and operational performance, and understanding of inter-functional trade-offs were the main factors verified. They effectively support decisions associated with interface processes and promotes the integration of these processes. They can generate inputs that enable managers to achieve an appropriate balance among alternatives in light of various trade-offs. Practical implications - These factors make possible new connections between strategic processes in the context of operations and marketing functions. The formations of these strategies are aligned through a better understanding of both threats and opportunities by means of a joint analysis of the competitive context. The presented findings can be used to develop a clear definition of strategic objectives of operations and a more appropriate treatment of market needs. Originality/value - The findings from the research can be considered as new elements for promoting alignment in the formation process of the operations strategy. Little research to date has examined the operations-marketing strategic interface of companies in the context of strategic consensus. © Emerald Group Publishing Limited.

Informe de la Reunión de Expertos sobre Cooperación Horizontal en Materia de Gestión de Recursos Hídricos en América Latina y el Caribe = Report of the Expert Meeting on Horizontal Co-operation in Water Resource Management in Latin America and the Caribbean

Informe de reunion sobre cooperacion horizontal en administracion de recursos hidricos en America Latina y el Caribe. Contiene: organizacion de los trabajos, resumen de los debates, resultado de los debates de los Grupos de Trabajo y conclusiones y recomendaciones.

Horizontal ridge augmentation of the atrophic anterior maxilla using rhBMP-2/ACS or autogenous bone grafts: A proof-of-concept randomized clinical trial

Aim To compare the effect of recombinant human bone morphogenetic protein-2 (rhBMP-2) in an absorbable collagen sponge carrier (ACS) with autogenous bone graft for augmentation of the edentulous atrophic anterior maxilla. Methods Twenty-four subjects were enrolled in a randomized, controlled, parallel-group, open-label clinical trial. Subjects either received rhBMP-2/ACS (1.5 mg/ml) or particulated autogenous bone harvested from the mandibular retromolar region. A titanium-mesh was used to provide space and wound stability. A guide was used to standardize clinical recordings using an analogue caliper. Alveolar ridge width was also assessed using cone-beam computed tomography. Results rhBMP-2/ACS yielded significantly greater radiographic horizontal bone gain compared with autogenous bone graft at immediate subcrestal levels (1.5 ± 0.7 versus 0.5 ± 0.9 mm; p = 0.01); non-significant differences were observed at mid- (2.9 ± 0.8 versus 2.9 ± 0.9 mm; p = 0.98) and apical (1.7 ± 0.9 versus 1.8 ± 1.1 mm; p = 0.85) crestal levels. No significant differences in clinical horizontal bone gain were observed at 6 months between rhBMP-2/ACS and autogenous bone graft (3.2 ± 0.9 mm versus 3.7 ± 1.4 mm; p = 0.31). Sixty-two implants were placed after 6 month of healing with no significant differences between groups for number of implants, implant size, primary stability and survival. Conclusions rhBMP-2/ACS appears a realistic alternative for augmentation of the edentulous atrophic anterior maxilla. © 2013 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

Cooperación horizontal en materia de suministro de agua potable y saneamiento ambiental en el Caribe

Se refiere a las actividades que sirven de antecedente a las actuales iniciativas de la CEPAL en el Caribe; describe los objetivos y el alcance de la cooperación horizontal; examina la experiencia del Caribe en materia de cooperación horizontal en el sector del agua potable y del saneamiento ambiental, y sobre esa base, identifica para el Caribe las principales consideraciones relativas al fortalecimiento de la cooperación técnica y económica en el sector.

Horizontal co-operation in drinking water supply and sanitation in the Caribbean

Se refiere a las actividades que sirven de antecedente a las actuales iniciativas de la CEPAL en el Caribe; describe los objetivos y el alcance de la cooperación horizontal; examina la experiencia del Caribe en materia de cooperación horizontal en el sector del agua potable y del saneamiento ambiental, y sobre esa base, identifica para el Caribe las principales consideraciones relativas al fortalecimiento de la cooperación técnica y económica en el sector.

Informe del Segundo Seminario Latinoamericano sobre Cooperación Horizontal para el Decenio Internacional del Agua Potable y del Saneamiento Ambiental = Report of the Second Latin American Seminar on Horizontal Co-operation for the International Drinking Water Supply and Sanitation Decade

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Propuestas de proyectos de cooperación horizontal para el desarrollo del sector minero-metalúrgico de América Latina: listado preliminar = Proposals for horizontal co-operation projects for the development of the mining and metallurgical sector of Latin America: preliminary list

Presenta proyectos de cooperacion horizontal para el desarrollo del sector minero-metalurgico propuestos por Argentina, Bolivia, Colombia, Ecuador, Guatemala, Panama, Paraguay, Peru y Republica Dominicana, los cuales han sido clasificados en proyectos de caracter regional o subregional y en proyectos de caracter multinacional.

Informe de la Reunión de Cooperación Horizontal para el Desarrollo de los Recursos Mineros de América Latina = Report of the Meeting on Horizontal Co-operation for the Development of the Mineral Resources of Latin America

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Informe de la Reunión de Expertos Preparatoria de un Mecanismo Permanente de Cooperación Horizontal entre Autoridades Metropolitanas de América Latina y el Caribe

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Cooperación horizontal en el sector minero-metalúrgico de América Latina

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