Sentencia de la Corte Constitucional del Ecuador sobre la constitucionalidad de la obligación del afianzamiento tributario (Jurisprudencia)

Los sujetos pasivos que impugnen ante la vía judicial un acto administrativo mediante el cual se pretenda determinar o recaudar tributos, deben rendir una caución equivalente al 10% de la cuantía de su demanda, de no presentársela en el término de quince días, el acto impugnado queda ejecutoriado y los jueces deben ordenar el archivo del proceso. Nuestra Corte Constitucional para el Período de Transición considera que no se vulnera derecho alguno en ese caso, siempre y cuando se exija rendir la caución después de calificada la demanda. Estudiaremos los fundamentos que tuvo la Corte Constitucional para llegar a esa conclusión. Pretenderemos analizarlos y cuestionarlos objetivamente, para así demostrar por qué su falta de coherencia y de sustento permite concluir que su análisis pecó por falto de imparcialidad, y por qué es razonable suponer que sus móviles no fueron jurídicos en lo absoluto, sin perjuicio de que, a la par, demos nuestro parecer al respecto. Independientemente de la trascendencia jurídica que puedan o no tener en nuestro ordenamiento, esperamos se entienda por qué creemos que estos precedentes deben ser considerados como un capítulo funesto en la historia de la jurisprudencia constitucional ecuatoriana.

Las sanciones en materia tributaria en el Ecuador (Tema Central)

El régimen sancionatorio en materia tributaria es manifestación del ius puniendi estatal, en el que discurre la sanción como la consecuencia de la realización de un supuesto de hecho calificado jurídicamente como infracción, de allí la pertinencia del análisis de esta figura que devele la naturaleza, fines, tipología y las competencias de los órganos administrativos y jurisdiccionales llamados a imponerla, con remisión constitucional y legal a la realidad ecuatoriana, que examine también los principios que informan a este régimen y a ser observados en los procedimientos e imposición de sanciones tributarias.

Gobernanza Ambiental en América Latina: hacia una agenda de investigación integradora (Tema Central)

América Latina juega un papel importante en relación con la Gobernanza Ambiental. El conocimiento generado por estudios empíricos y teóricos sobre los desafíos ambientales del presente pueden apoyar los renovados esfuerzos de la región por alcanzar un uso de los recursos naturales que sea equitativo y sustentable. A pesar de que los vínculos entre las dimensiones social y ambiental han sido explorados por la academia desde los años noventa, las nuevas tendencias de la Gobernanza Ambiental en América Latina requieren una aproximación analítica comprehensiva. Los autores argumentan que, a fin de potenciar las “perspectivas latinoamericanas” para la solución de los dilemas socioambientales, algunas corrientes de investigación deben juntarse en marcos analíticos integradores que puedan generar complejas preguntas relacionadas con las interacciones a múltiples niveles entre Estado, sociedad civil y actores de mercado.

Language support for immigrant children: a study of state schools in the UK and US

In recent decades, immigrants, refugees and asylum seekers have sought a new way of life in large numbers, often leaving their countries of origin behind in search of places that offer a better way of life. The purpose of this study was to investigate how elementary and middle school students in state schools in Reading, England (primarily speakers of Asian languages), and Richmond, Virginia (primarily speakers of Spanish), were supported academically, when most children's first language was not English. The authors were interested in exploring whether or not there were cultural or structural differences in the way each country helped or hindered these students as they progressed through the school systems. Three UK schools in a district of approximately 100,000 and three US schools in a district of approximately 250,000 were the focus of this exploration from 2000 to 2003. Findings indicated that there were cultural and legislative differences and similarities. Teachers and administrators in both countries attempted to provide services with limited and sometimes diminishing resources. Community support varied based on resources, attitudes toward various ethnic groups, and the coping strategies adopted by these groups in their new environments. Marked differences appeared with regard to the manner in which assessments took place and how the results were made available to the public.

The graduate teacher programme in England: mentor training, quality assurance and the findings of inspection

In its recent report on the Graduate Teacher Programme (GTP), an employment-based route to Qualified Teacher Status (QTS) in England, the Government's Office for Standards in Education found that, although almost all trainees meet the standards required to qualify, too often they do so at an adequate level, rather than achieving the high levels of which they should be capable. The underlying reason for this is the quality of mentoring provided in the schools. The inspectors concluded that schoolbased trainers are often not adequately prepared for their role in implementing wide-ranging training programmes for trainee teachers. Despite this generally bleak picture, Ofsted concluded that 'the minority of cases of good practice in the training programmes and of high quality teaching by trainees indicate that the GTP can be an effective alternative route for training teachers'™. This article considers the strengths and weaknesses of the Graduate Teacher Programme, introduced in January 1998, and also reports on a small-scale project, funded by the Teacher Training Agency (TTA), the key objective of which was to strengthen the existing partnerships by improving the quality of school-based tutor training and continuous professional development of staff.

Occupational choice, socio-economic status and educational attainment: a study of the occupational choices and destinations of young people in the British household panel survey

The article considers young people's occupational choices at the age of 15 in relation to their educational attainment, the occupations of their parents and their actual occupations when they are in their early 20s. It uses data from the British Household Panel Survey over periods of between five and ten years. The young people in the survey are occupationally ambitious: many more aspire to professional, managerial and technical jobs than the likely availability of these occupations. In general ambitions and educational attainment and intentions are well aligned but there are also many instances of misalignment; either people wanting jobs which their educational attainments and intentions will not prepare them for, or people with less ambitious aspirations than their educational performance would justify. Children from more occupationally advantaged families are more ambitious, achieve better educationally and have better occupational outcomes than other children. However, where young people are both ambitious and educationally successful the occupational outcomes are as good for those from disadvantaged as advantaged families. In contrast, where young people are neither ambitious nor educationally successful, the outcomes for those from disadvantaged homes are very much poorer than for other young people. The article suggests that while choice is real it is also heavily constrained for many people. A possible educational implication of the study is that career interventions could be directed at under-ambitious but academically capable young people from disadvantaged backgrounds.

Student-teachers' perspectives on positive and negative social processes in schools

In recent years, the Standards for Qualified Teacher Status in England have placed new emphasis on student-teachers' ability to become integrated into the 'corporate life of the school' and to work with other professionals. Little research, however, has been carried out into how student-teachers perceive the social processes and interactions that are central to such integration during their initial teacher education school placements. This study aims to shed light on these perceptions. The data, gathered from 23 student-teachers through interviews and reflective writing, illustrate the extent to which the participants perceived such social processes as supporting or obstructing their development as teachers. Signals of inclusion, the degree of match or mismatch in students' and school colleagues' role expectations, and the social awareness of both school and student-teacher emerged as crucial factors in this respect. The student-teachers' accounts show their social interactions with school staff to be meaningful in developing their 'teacher self' and to be profoundly emotionally charged. The implications for mentor and student-teacher role preparation are discussed in this article.

Do expert drivers have a reduced illusion of superiority?

It is well established that people tend to rate themselves as better than average across many domains. To maintain these illusions, it is suggested that people distort feedback about their own and others' performance. This study examined expert/novice differences in self-ratings when people compared themselves with others of the same level of expertise and background as themselves. Given that a key expert characteristic is increased self-monitoring, we predicted that experts in a domain may have a reduced illusion of superiority because they are more aware of their actual ability. We compared expert police drivers with novice police drivers and found that this prediction was not supported. Expert police drivers rated themselves as superior to equally qualified drivers, to the same degree as novices, Cohen's d = .03 ns. Despite their extensive additional training and experience, experts still appear to be as susceptible to illusions of superiority Lis everyone else. (C) 2004 Elsevier Ltd. All rights reserved.

Comparing nurses’ and doctors’ views of nurse prescribing: a questionnaire survey

Nurses have successfully adopted the role of prescriber in numerous health care settings in the UK. Existing research has not addressed how Nurse Independent and Nurse Supplementary Prescribers compare with doctors in terms of the perceived advantages and disadvantages of nurse prescribing, nor has the perceived importance of nurses providing patients with an explanation about their medicines been established. The current study utilized a random sample of 31 qualified Nurse Independent and Nurse Supplementary Prescribers and 30 general practitioners who self-completed a written questionnaire in an independent groups design. The study establishes nurses’ and doctors’ perceptions of the advantages and disadvantages of independent and supplementary nurse prescribing and provides some indication of the importance that nurses and doctors place on nurses providing an explanation about medicines, and the categories of information perceived to be important.

Do soldiers' lives matter? A view from proportionality

A military operation is about to take place during an ongoing international armed conflict; it can be carried out either by aerial attack, which is expected to cause the deaths of enemy civilians, or by using ground troops, which is expected to cause the deaths of fewer enemy civilians but is expected to result in more deaths of compatriot soldiers. Does the principle of proportionality in international humanitarian law impose a duty on an attacker to expose its soldiers to life-threatening risks in order to minimise or avert risks of incidental damage to enemy civilians? If such a duty exists, is it absolute or qualified? And if it is a qualified duty, what considerations may be taken into account in determining its character and scope? This article presents an analytic framework under the current international humanitarian law (IHL) legal structure, following a proportionality analysis. The proposed framework identifies five main positions for addressing the above queries. The five positions are arranged along two ‘axes’: a value ‘axis’, which identifies the value assigned to the lives of compatriot soldiers in relation to lives of enemy civilians; and a justification ‘axis’, which outlines the justificatory bases for assigning certain values to lives of compatriot soldiers and enemy civilians: intrinsic, instrumental or a combination thereof. The article critically assesses these positions, and favours a position which attributes a value to compatriot soldiers’ lives, premised on a justificatory basis which marries intrinsic considerations with circumscribed instrumental considerations, avoiding the indeterminacy and normative questionability entailed by more expansive instrumental considerations.

Protecting recognized Geneva Convention refugees outside their states of asylum

This article highlights the predicament of persons recognized as refugees according to the Convention Relating to the Status of Refugees (CSR1951 refugees) when they travel outside their state of asylum. Their status entails ipso facto that, if they are ill-treated abroad, they cannot turn to representatives of their state of nationality and request its diplomatic protection, nor can they expect to receive its consular assistance. It is submitted that a state of asylum ought to extend the scope of protection that it offers CSR1951 refugees residing in its territory, and provide them diplomatic protection and consular assistance when they travel abroad as if they were its nationals. Four claims are advanced in support of this contention: First: the advent of human rights treaties has not rendered obsolete the protection of nationals abroad nor has the practice fallen into disuse. On the contrary, protection abroad retains its pedigree and significance, as is illustrated by the recently adopted International Law Commission's Draft Articles on Diplomatic Protection and by frequent resort to consular assistance. Second: while states previously enjoyed unfettered discretion concerning whether and when to protect their nationals abroad, recent developments in domestic jurisdictions as well as in European Union (EU) treaties point to the potential emergence of a qualified duty to exercise state protection or to be willing to provide justifications for its refusal. These developments call particular attention to the vulnerability of CSR1951 refugees: the professed aim of the EU treaty regime is that EU citizens should enjoy effective state protection wherever they travel; by contrast, CSR1951 refugees are in need of state protection wherever they travel. Third: according to CSR1951, states of asylum are required to issue Convention Travel Documents (CTDs) to recognized refugees lawfully staying in their territory. While CTDs do not in of themselves authorize states of asylum to provide protection abroad to their CSR1951 refugees, they reflect partial recognition of the instrumental role of these states in facilitating safe refugee travel. Fourth: while the 'nationality of claims' requirement remains pivotal to the institution of diplomatic protection, and efforts to effectuate its general relaxation have thus far failed, the International Law Commission (ILC) has 'carved out' an exception authorizing states of asylum to provide protection abroad to their recognized refugees. The ILC's protection-enhancing agenda, reflecting progressive development of the law, is laudable, even though it has opted for a rather cautious approach.

The role of SENCOs as leaders

2014 marks an important milestone for the SENCO (Special Educational Needs Coordinator) role. It is the 20 year anniversary of the requirement for schools to have a named person as lead for Special Educational Needs (SEN). This article explores the vision of the role as seen in government guidance and documents and compares this with the views of those in post who are undertaking a required training programme to become a qualified SENCO. An optional questionnaire was distributed to all SENCOs at Induction (Time 1) and repeated upon completion of the course (Time 2) and 10 semi structured follow up interviews were conducted with volunteers to explore emerging themes. Differences were seen in the sample between those that were part of the senior leadership team in terms of their views on their ability to lead and direct practice, resource management and the strategic goals of the role.

Inclusive approaches to teaching and learning mathematics

This chapter explores the role of mentors in supporting pre-service teachers to include all children in mathematics teaching, no matter what their individual needs.

Calculating the application criticality and business risk from technology obsolescence

The problem of technology obsolescence in information intensive businesses (software and hardware no longer being supported and replaced by improved and different solutions) and a cost constrained market can severely increase costs and operational, and ultimately reputation risk. Although many businesses recognise technological obsolescence, the pervasive nature of technology often means they have little information to identify the risk and location of pending obsolescence and little money to apply to the solution. This paper presents a low cost structured method to identify obsolete software and the risk of their obsolescence where the structure of a business and its supporting IT resources can be captured, modelled, analysed and the risk to the business of technology obsolescence identified to enable remedial action using qualified obsolescence information. The technique is based on a structured modelling approach using enterprise architecture models and a heatmap algorithm to highlight high risk obsolescent elements. The method has been tested and applied in practice in three consulting studies carried out by Capgemini involving four UK police forces. However the generic technique could be applied to any industry based on plans to improve it using ontology framework methods. This paper contains details of enterprise architecture meta-models and related modelling.

Assessing the business risk of technology obsolescence through enterprise modelling

The problem of technology obsolescence in information intensive businesses (software and hardware no longer being supported and replaced by improved and different solutions) and a cost constrained market can severely increase costs and operational, and ultimately reputation risk. Although many businesses recognise technological obsolescence, the pervasive nature of technology often means they have little information to identify the risk and location of pending obsolescence and little money to apply to the solution. This paper presents a low cost structured method to identify obsolete software and the risk of their obsolescence where the structure of a business and its supporting IT resources can be captured, modelled, analysed and the risk to the business of technology obsolescence identified to enable remedial action using qualified obsolescence information. The technique is based on a structured modelling approach using enterprise architecture models and a heatmap algorithm to highlight high risk obsolescent elements. The method has been tested and applied in practice in two consulting studies carried out by Capgemini involving three UK police forces. However the generic technique could be applied to any industry based on plans to improve it using ontology framework methods. This paper contains details of enterprise architecture meta-models and related modelling.