614 resultados para Art 175 Decreto 019 de 2012
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Abgemahlet und vorgestellet Durch Johann Georg Grabern, Johan Georg Gichteln im Jahr Christi 1696. Auf vieler Verlangen aufs neue dem Druck übergeben
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A primary objective of Leg 175 was to investigate the upwelling history of the Benguela Current. Upwelling along the coast is found over the shelf in several well-established cells, as well as along the shelf-slope break, and extends over the 1000-m isobath. Streaming filaments along the coast also carry upwelled water off shore (Shannon, 1985). The upwelled nutrient-rich waters are sourced from the South Atlantic central water mass, which is a mixture of subtropical and subantarctic water masses. Below the central water mass lies Antarctic intermediate water (Shannon and Hunter, 1988, doi:10.2989/025776188784480735; Stramma and Peterson, 1989, doi:10.1175/1520-0485(1989)019<1440:GTITBC>2.0.CO;2). The upwelling system supports a robust marine community (Shannon and Pillar, 1986) where radiolarians are abundant (Bishop et al., 1978, doi:10.1016/0146-6291(78)90010-3). The endemic nature of radiolarians makes them useful in reconstructing the paleocirculation patterns. The biogeographic distribution of many species is limited by water-mass distribution. In a given geographic region, species may also have discrete depth habitats. However, their depth of occurrence can change worldwide because the depths of water masses vary with latitude (Boltovskoy, 1999). Consequently, species found at shallow depths at high latitudes (cold-water fauna) are observed deeper in the water column at lower latitudes. The low-latitude submergence of cold-water species broadens their distribution, resulting in species distributions that can cover multiple geographic regions (Kling, 1976, doi:10.1016/0011-7471(76)90880-9; Casey, doi:10.1016/0031-0182(89)90017-5; 1971; Boltovskoy, 1987, doi:10.1016/0377-8398(87)90014-4). Since radiolarian distribution is closely related to water-mass distribution and controlled by climatic conditions rather than geographic regions, similar assemblages characterize the equatorial, subtropical, transition, subpolar, and polar regions of ocean basins (Petrushevskaya, 1971a; Casey, 1989, doi:10.1016/0031-0182(89)90017-5; Boltovskoy, 1999). Numerous radiolarian species found in water masses in the Angola and Benguela Current systems have also been observed in plankton net samples, sediment traps, and surface-sediment studies in the Atlantic sector of the Southern Ocean, where they exhibited particular water-mass affinities (Abelmann, 1992a, doi:10.1007/BF00243107; Abelmann 1992b, doi:10.1007/BF00243108; Abelmann and Gowing, 1997, doi:10.1016/S0377-8398(96)00021-7). This report presents data on the radiolarian fauna recovered from Site 1082 sediments in the form of a survey of species reflecting the latitudinal migration of the Angola-Benguela Front and upwelling. The data constitute a time series of relative radiolarian abundances at very high resolution (every 20 cm) of the upper 12 m of Hole 1082A.
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The basic hedonic hypothesis is that goods are valued for their utility-bearing characteristics and not for the good itself. Each attribute can be evaluated by consumers when making a purchasing decision and an implicit price can be identified for each of them. Thus, the observed price of a certain good can be analyzed as the sum of the implicit prices paid for each quality attribute. Literature has reported hedonic models estimates in the case of wines, which are excellent examples of differentiated goods worldwide.The impact of different wine attributes (intrinsic or extrinsic) on consumers’ willingness to pay has been analyzed with dissimilar results. Wines coming from "New World" producers seem to be appreciated for different attributes than wines produced in the "Old World". Moreover, "Old and New World" consumers seem to value differently the wine’s characteristics. To our knowledge, no cross country analysis has been done dealing with "New World" wines in "Old World" countries, leaving an important gap in understanding underlying attributes influencing buying decisions.
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La reorganización, reestructuración o reingeniería, alude a los procesos que enfrentan las organizaciones para adecuarse a los permanentes cambios del mercado y así lograr, o mantener, niveles de competitividad y eficiencia. Tales procesos se pueden llevar a cabo mediante la venta de activos, de acciones o cuotas sociales; o a través de actos de asociación o escisión de sociedades, realizando o no, aportes a las nuevas sociedades. Desde la perspectiva fiscal, la principal problemática que implican estos procesos es si los mayores valores asignados a los bienes de las empresas reorganizadas deben o no, considerarse beneficios realizados y gravables. En principio, las transferencias que involucran estos hechos, están gravadas. En efecto, la Ley de Impuesto a las Ganancias (en adelante ―la ley‖) dispone que las ganancias provenientes del incremento del valor de los bienes serán reconocidas cuando se produzca la enajenación de los mismos, aclarando en su artículo 3 que “se entenderá por enajenación la venta, permuta, cambio, expropiación, aporte a sociedades, y en general, todo acto de disposición por el que se transmita el dominio a título oneroso". Asimismo, en caso de disolución, retiro o reducción del capital de las sociedades de personas, de responsabilidad limitada, en comandita simple, en comandita por acciones, o de explotaciones unipersonales, los bienes adjudicados a los socios se considerarán realizados por la sociedad al valor de plaza de los bienes al momento de su adjudicación (art. 71 del Decreto Reglamentario), por consiguiente las diferencias que pudieran surgir entre dicho precio de plaza y el valor original de los bienes también están gravadas por el impuesto. Sin embargo, se ha previsto una serie de disposiciones que permiten que determinadas reorganizaciones empresariales sean llevadas a cabo libres de impuestos. En general, estas situaciones se dan en casos en que no hay un cambio real en la propiedad de los bienes, o dicho cambio no es lo suficientemente relevante como para asignarle consecuencias impositivas. De esta manera, el legislador ha buscado no restringir el mejor desenvolvimiento de los negocios y a la vez, con ciertos requisitos, evitar reorganizaciones que persigan exclusivamente los beneficios fiscales, encubriendo verdaderas ventas de fondos de comercio o adjudicaciones de bienes a socios que retiran capital.
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Se reglamenta la Ley 25673 Sobre el Programa de Salud Sexual y Procreación Responsable.
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Fil: García, Jonatan Gastón. Universidad Nacional de La Plata. Facultad de Humanidades y Ciencias de la Educación; Argentina.
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Fil: García, Jonatan Gastón. Universidad Nacional de La Plata. Facultad de Humanidades y Ciencias de la Educación; Argentina.
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Site 1085 is located on the continental rise of southwest Africa at a water depth of 1713 m off the mouth of the Orange River in the Cape Basin. The site is part of the suite of locations drilled during Leg 175 on the Africa margin to reconstruct the onset and evolution of the elevated biological productivity associated with the Benguela Current upwelling system (Wefer, Berger, Richter, et al., 1998, doi:10.2973/odp.proc.ir.175.1998). Three sediment samples were collected per section from Cores 170-1085A-28H through 45X (251-419 mbsf) to provide a survey of the sediment record of paleoproductivity from the middle late Miocene to the early Pliocene (~8.7-4.7 Ma), which is a period that includes the postulated northward migration and intensification of the Benguela Current and the establishment of modern circulation off southwest Africa (Siesser, 1980; Diester-Haass et al., 1992; Berger et al., 1998). Core 170-1085A-30H (270-279 mbsf) had essentially no recovery; this coring gap was filled with samples from Cores 170-1085B-29H and 30H (261-280 mbsf). The results of measurements of multiple paleoproductivity proxies are summarized in this report. Included in these proxies are the radiolarian, foraminiferal, and echinoderm components of the sand-sized sediment fraction. Opal skeletons of radiolarians (no diatoms were found) relate to paleoproductivity and water mass chemistry (Summerhayes et al., 1995, doi:10.1016/0079-6611(95)00008-5; Lange and Berger, 1993, doi:10.2973/odp.proc.sr.130.011.1993; Nelson et al., 1995, doi:10.1029/95GB01070). The accumulation rates of benthic foraminifers are useful proxies for paleoproductivity (Herguera and Berger, 1991, doi:10.1130/0091-7613(1991)019<1173:PFBFAG>2.3.CO;2; Nees, 1997, doi:10.1016/S0031-0182(97)00012-6; Schmiedl and Mackensen, 1997, doi:10.1016/S0031-0182(96)00137-X) because these fauna subsist on organic matter exported from the photic zone. Echinoderms also depend mainly on food supply from the photic zone (Gooday and Turley, 1990), and their accumulation rates are an additional paleoproductivity proxy. Concentrations of calcium carbonate (CaCO3) and organic carbon in sediment samples are fundamental measures of paleoproductivity (e.g., Meyers, 1997, doi:10.1016/S0146-6380(97)00049-1). In addition, organic matter atomic carbon/nitrogen (C/N) ratios and delta13C values can be used to infer the origin of the organic matter contained within the sediments and to explore some of the factors affecting its preservation and accumulation (Meyers, 1994, doi:10.1016/0009-2541(94)90059-0).
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Fil: García, Jonatan Gastón. Universidad Nacional de La Plata. Facultad de Humanidades y Ciencias de la Educación; Argentina.