Propuesta de capacitación en gestión territorial para líderes y lideresas de las juntas parroquiales rurales en el marco de la normativa actual. Análisis del caso de la parroquia La Esperanza

Este trabajo de investigación, “Propuesta de capacitación en gestión territorial para líderes y lideresas de las juntas parroquiales rurales en el marco de la normativa actual. Análisis del caso de la parroquia La Esperanza” está estructurado y diseñado tomando en cuenta el contexto y la participación de las y los actores en el proceso formativo. El primer capítulo parte de un marco teórico de la gestión territorial que se establece en la nueva normativa del Estado sobre la cual se actuará. Se abordan conceptos y aplicaciones sobre la descentralización, las autonomías, la participación ciudadana y la legislación para el funcionamiento de los gobiernos autónomos descentralizado parroquiales rurales. Así también se incluye información sobre la educación popular, que es el enfoque educativo y metodológico que rige la tesis. En el segundo capítulo se sistematiza e interpreta la investigación realizada en la parroquia, que tuvo como base la observación de campo, los criterios de los y las dirigentes de la Junta Parroquial y los criterios de los líderes y las lideresas de las comunas y barrios de La Esperanza. Se desarrolló un concepto sobre formación basada en competencias, pero desde el enfoque de educación popular, con el fin de contar con una propuesta formativa que evidencie la apropiación de capacidades logradas por parte de las y los actores, luego de haber sido parte en un proceso metodológico participativo, dinámico y flexible. El diseño curricular, la metodología, los contenidos formativos están elaborados para que los líderes y las lideresas de las parroquias rurales puedan iniciar y concluir la capacitación, logrando adquirir las competencias necesarias para ser gestores territoriales en sus respectivas parroquias. La finalidad última de la tesis es fortalecer el desarrollo territorial como escenario democrático, incluyente, transparente y equitativo. Logrando la articulación y coordinación entre las organizaciones sociales y los gobiernos autónomos descentralizados para impulsar la consecución del buen vivir.

Tratamiento tributario para los organismos no gubernamentales de acuerdo a la normativa vigente

Las ONGs tienen diversidad de campos de acción en el ámbito social, están creados bajo el Código Civil; muchas de ellas son ejecutoras de Convenios Internacionales, los que mantienen una jerarquía legal superior, sin embargo los fondos que se manejan deben cumplir tanto los requisitos internacionales suscritos en el Convenio como los locales. En el ámbito tributario, no existe un documento que compile de forma clara el tratamiento tributario, las obligaciones que deben cumplir, así como los deberes formales a los que están sometidos para mantener las exenciones a las que tiene derecho de acuerdo a la normativa vigente El objetivo del presente trabajo es ofrecer una herramienta de consulta tributaria y contable sobre el tratamiento tributario, los deberes formales y las obligaciones tributarias adecuada a las características de los Organismos No Gubernamentales ONGs, de manera que permita cumplir a cabalidad la Ley Tributaria vigente, durante la ejecución de los proyectos o convenios internacionales, con el objeto de potenciar la eficiencia administrativa, contable y económica específicamente y de su relación con las operaciones del proyecto para incrementar su impacto social en el país. Con base en el régimen jurídico vigente, Ley de Régimen Tributario Interno y su Reglamento, Convenios Internacionales y Normativa internacional sobre pago de impuestos con fondos de asistencia, se trata: en el primer capítulo sobre las ONGs su creación y control así como sobre los convenios internacionales; en el segundo capítulo constan los deberes formales y obligaciones tributarias a cumplir, en cada impuesto se detallan sus generalidades, deberes formales, retenciones y comportamiento contable; en el tercer capítulo constan las obligaciones tributarias seccionales, los impuestos y su normativa de exención; finalmente en el cuarto capítulo a manera de conclusiones se presenta la realidad tributaria internacional comparada para organizaciones no gubernamentales.

El fondo de liquidez en el Código Orgánico Monetario y Financiero

El presente trabajo de investigación hace referencia a la importancia que tienen los países a nivel mundial de contar con un prestamista de última instancia a fin de aplacar las crisis financieras; y expresamente a la realidad ecuatoriana desde sus inicios hasta la actualidad a través del Fondo de Liquidez. En tal sentido se explica los antecedentes, estructura, naturaleza, operatividad, ámbito de aplicación del Fondo de Liquidez, la naturaleza de la administración de sus fideicomisos, así como la problemática persistente en el Código Orgánico Monetario y Financiero con relación a la Ley de Creación la Red de Seguridad Financiera. Esta tesis parte de un análisis de la normativa legal, así como de los criterios expresados a través de entrevistas realizadas a directivos del Banco Central del Ecuador y de la Corporación de Seguros de Depósitos Fondo de Liquidez y Fondo de Seguros Privados, instituciones que tienen a cargo la administración del Fondo de Liquidez. Se evidencia los problemas de la creación de los fideicomisos del Fondo de Liquidez a través de la ley, la duplicidad de ciertas funciones entre las entidades administradoras, pero a la vez se propone alternativas de su gestión de acuerdo al ámbito de sus competencias a fin de clarificar la operatividad del Fondo a pesar del vacío que el Código Orgánico Monetario y Financiero deja sobre el tema.

Does the Stockholm Programme matter? The struggles over ownership of AFSJ multiannual programming. CEPS Paper in Liberty and Security No. 51/December 2012

Does the 2009 Stockholm Programme matter? This paper addresses the controversies experienced at EU institutional levels as to ‘who’ should have ownership of the contours of the EU’s policy and legislative multiannual programming in the Area of Freedom, Security and Justice (AFSJ) in a post-Lisbon Treaty landscape. It examines the struggles around the third multiannual programme on the AFSJ, i.e. the Stockholm Programme, and the dilemmas affecting its implementation. The latest affair to emerge relates to the lack of fulfilment by the European Commission of the commitment to provide a mid-term evaluation of the Stockholm Programme’s implementation by mid-2012, as requested by both the Council and the European Parliament. This paper shifts the focus to a broader perspective and raises the following questions: Is the Stockholm Programme actually relevant? What do the discussions behind its implementation tell us about the new institutional dynamics affecting European integration on the AFSJ? Does the EU actually need a new (post- Stockholm) multiannual programme for the period 2015–20? And last, what role should the EP play in legislative and policy programming in order to further strengthen the democratic accountability and legitimacy of the EU’s AFSJ?

Historicizing counterurbanization: in-migration and the reconstruction of rural space in Berkshire (UK), 1901-51

This article uses census data for Berkshire to argue that large-scale counterurbanization began much earlier than is generally recognized in some parts of southern England. This was not just movement down the urban hierarchy, which as Pooley and Turnbull have demonstrated was a long-term feature of England’s settlement system, but in some cases at least amenity-driven migration to rural areas of the kind increasingly recognized as a core component of recent counterurbanization. Despite a reduction of acreage Berkshire’s rural districts saw a 54% rise in population between 1901 and 1951. The sub-regional pattern of growth is assessed to gauge whether ‘clean break’ migration to the remote west of the county (which remained effectively out of commuting range from London throughout the period) was taking place, or whether counterurbanization was confined to the more accessible eastern districts. However, whilst population did increase in both west and east, it was in fact the central districts that grew most impressively. Three case study parishes are investigated in order to gauge the nature and consequences of counterurbanization at a local level. Professional and business migrants figure prominently, seeking to preserve and promote the rural attributes of their new communities, without however cutting their ties to urban centres. It is argued that migration to rural Berkshire in the first half of the twentieth century cannot adequately be described either as a form of extended suburbanization or an anti-metropolitan ‘clean break’. Rather, early counterurbanization marks the first stage on the long road to a post-productivist countryside, in which countryside becomes detached from agriculture, there is socio-economic convergence between town and country, and the ‘rural’ increasingly becomes defined by landscape and identity rather than economic function.

Measurements of stratospheric ozone at a mid-latitude observing station Valentia, Ireland (51.94° N, 10.25° W), using ground-based and ozonesonde observations from 1994 to 2009

Sixteen years (1994 – 2009) of ozone profiling by ozonesondes at Valentia Meteorological and Geophysical Observatory, Ireland (51.94° N, 10.23° W) along with a co-located MkIV Brewer spectrophotometer for the period 1993–2009 are analyzed. Simple and multiple linear regression methods are used to infer the recent trend, if any, in stratospheric column ozone over the station. The decadal trend from 1994 to 2010 is also calculated from the monthly mean data of Brewer and column ozone data derived from satellite observations. Both of these show a 1.5 % increase per decade during this period with an uncertainty of about ±0.25 %. Monthly mean data for March show a much stronger trend of ~ 4.8 % increase per decade for both ozonesonde and Brewer data. The ozone profile is divided between three vertical slots of 0–15 km, 15–26 km, and 26 km to the top of the atmosphere and a 11-year running average is calculated. Ozone values for the month of March only are observed to increase at each level with a maximum change of +9.2 ± 3.2 % per decade (between years 1994 and 2009) being observed in the vertical region from 15 to 26 km. In the tropospheric region from 0 to 15 km, the trend is positive but with a poor statistical significance. However, for the top level of above 26 km the trend is significantly positive at about 4 % per decade. The March integrated ozonesonde column ozone during this period is found to increase at a rate of ~6.6 % per decade compared with the Brewer and satellite positive trends of ~5 % per decade.

The Article 51 reporting requirement for self-defense actions

This article examines one legal criterion for the exercise of the right of self-defense that has been significantly overlooked by commentators: the so-called “reporting requirement.” Article 51 of the United Nations (UN) Charter provides, inter alia, that “[m]easures taken by members in the exercise of this right of self-defense shall be immediately reported to the Security Council.” Although the requirement to report all self-defense actions to the Council is clearly set out in Article 51, the Charter offers no further guidance with regard to this obligation. Reference to the practice of states since the UN’s inception in 1945 is therefore essential to understanding the scope and nature of the reporting requirement. As such, this article is underpinned by an extensive original dataset of reporting practice covering the period from January 1, 1998 to December 31, 2013. We know from Article 51 that states “shall” report, but do they, and—if so—in what manner? What are the various implications of reporting, of failing to report, and of the way in which states report? How are reports used, and by whom? Most importantly, this article questions the ultimate value of states reporting their self-defense actions to the Security Council in modern interstate relations.

Intragroup diffuse light in compact groups of galaxies - II. HCG 15, 35 and 51

This continuing study of intragroup light in compact groups of galaxies aims to establish new constraints to models of formation and evolution of galaxy groups, specially of compact groups, which are a key part in the evolution of larger structures, such as clusters. In this paper we present three additional groups (HCG 15, 35 and 51) using deep wide-field B- and R-band images observed with the LAICA camera at the 3.5-m telescope at the Calar Alto observatory (CAHA). This instrument provides us with very stable flat-fielding, a mandatory condition for reliably measuring intragroup diffuse light. The images were analysed with the OV_WAV package, a wavelet technique that allows us to uncover the intragroup component in an unprecedented way. We have detected that 19, 15 and 26 per cent of the total light of HCG 15, 35 and 51, respectively, are in the diffuse component, with colours that are compatible with old stellar populations and with mean surface brightness that can be its low as 28.4 B mag arcsec(-2). Dynamical masses, crossing times and mass-to-light ratios were recalculated using the new group parameters. Also tidal features were analysed using the wavelet technique.

"Os estágios de formação de perguntas em inglês como língua estrangeira por aprendizes brasileiros submetidos à instrução como foco na forma"

Este estudo nosso investigou o efeito da instrução com foco na forma sobre os estágios evolutivos de formação de perguntas em inglês por alunos brasileiros. O estudo foi realizado com quatro turmas de aprendizes universitários – duas turmas experimentais e duas turmas de controle - do Programa de Línguas Estrangeiras - PLE, da Universidade de Caxias do Sul - RS. O período de instrução teve a duração de dois meses com material instrucional focalizando cinco estágios de perguntas em inglês. As quatro turmas realizaram pré-testes e pós-testes antes e após o período de instrução. As produções orais e escritas dos aprendizes foram classificadas nos respectivos estágios conforme Spada e Lightbown (1999). Os resultados sugerem que tanto as turmas experimentais quanto as de controle progrediram nos estágios evolutivos. No entanto, as turmas experimentais demonstraram um progresso mais acentuado, o que reforça o efeito positivo da instrução com foco na forma.

Avaliação normativa do atendimento prestado pelo programa municipal de atendimento a portadores de diabetes mellitus de Santa Maria (RS)

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