Efectos jurídicos por la falta de motivación de los actos de determinación tributaria del SRI

El presente trabajo investigativo titulado “Efectos jurídicos por la falta de motivación de los Actos de Determinación Tributaria del SRI” tiene como propósito realizar un estudio descriptivo y ejemplificativo los efectos jurídicos de la motivación vista desde su inaplicación en la esfera administrativa tributaria, la cual constituye una institución primordial en la relación entre el contribuyente y la Administración Tributaria cuando esta última realiza un procedimiento que derivará en una acto administrativo, dentro del ejercicio de la Facultad Determinadora de impuestos. Esta facultad si bien está establecida dentro de las normas jurídicas, constituye un actividad eminentemente discrecional, que se regirá por parámetros razonables de juridicidad, adquiriendo, por tanto, la motivación, una importancia fundamental que significará que su vulneración, convierte a la actividad determinadora de impuestos en una vía de hecho carente de contenido jurídica que deja al sujeto pasivo en estado de completa indefensión y a la Administración Tributaria en una situación de supremo y desorbitante poder arbitrario que deslegitima su actuación.

El principio constitucional de legalidad y la facultad normativa del SRI

Esta investigación busca determinar cuál es el límite que el principio constitucional tributario de legalidad impone a la administración tributaria en el ejercicio de la facultad normativa. Interrogante que se resuelve mediante el análisis de las implicaciones del principio constitucional de legalidad enmarcadas en el contexto constitucional actual y de las transformaciones que este sufre a raíz de la vigencia del «Estado constitucional de derechos y justicia» en Ecuador. Estudia el contenido del prin cipio de legalidad –pilar básico del derecho tributario– en sus concepciones formal y material, e indaga cómo opera este en las correspondientes esferas de la democracia. Recurre a un análisis crítico de la función que despliega el Servicio de Rentas Internas (SRI) en el ejercicio de la facultad normativa consagrada en la ley, para buscar el equilibrio entre los derechos constitucionales de los contribuyentes y los intereses estatales de recaudación. Así, se establece la naturaleza de los actos emitidos por la administración tributaria, la necesidad de la facultad normativa y, sobre todo, la existencia de ciertos conceptos y situaciones que hacen imprescindible el ejercicio de dicha potestad. Como análisis práctico, la autora realiza el examen de legalidad a ciertos actos normativos emitidos por el SRI bajo la vigencia de la Constitución de 2008, con lo cual se justifica la necesidad de esta facultad; pero, también, se ponen de manifiesto los excesos en los que incurre esta institución bajo pretexto del ejercicio de dicha competencia.

The release of silicon from amorphous silica and rice straw in Sri Lankan soils

Silicon release from rice straw and amorphous silica when shaken in solution with five Sri Lankan soils was studied indirectly using sorption isotherms and changes in concentration and directly using straw in dialysis bags examined using electron microscopy. The aim was to further our understanding of the processes and factors affecting the release of straw-Si in soils and its availability to rice. The soils (alfisols and ultisols) shaken with 0.1 M NaCl (5 g per 125 mL for 250 days) produced concentrations of 1 - 4 mg L-1 of monosilicic acid-Si. Amorphous silica added to these suspensions (36.5 mg, containing 17 mg Si) raised the concentrations to 20 - 40 mg L-1, and added rice straw (0.5 g, containing 17 mg Si) gave 10 - 25 mg L-1. Sorption isotherms (7 days equilibrations) were used to calculate from the concentrations the amounts of Si released ( 24 - 38% and 8 - 21%, respectively). Both materials gave about 40 mg L-1 of monosilicic acid-Si plus 30 mg L-1 of disilicic acid-Si when shaken in solution alone (5 g per 125 mL). Straw in dialysis bags ( 0.5 g per 25 mL in 0.1 M NaCl) was shaken in soil suspension ( 5 g per 100 mL) for 60 days. Similar concentrations and releases were measured to those obtained above. About one fifth of the mass of straw was lost by decomposition in the first 15 days. A chloroform treatment prevented decomposition, but Si release was unaffected. Disintegration continued throughout the experiments, with phytoliths being exposed and dissolved. Compared to the rate of release from straw into solution without soil, the release of Si into soil suspensions was increased during the first 20 days by adsorption on the soil, but was then reduced probably through the effect of Fe and Al on the phytolith surfaces. The extent of this blocking effect varied between soils and was not simply related to soil pH.

The release of silicon from amorphous silica and rice straw in Sri Lankan soils

Silicon release from rice straw and amorphous silica when shaken in solution with five Sri Lankan soils was studied indirectly using sorption isotherms and changes in concentration and directly using straw in dialysis bags examined using electron microscopy. The aim was to further our understanding of the processes and factors affecting the release of straw-Si in soils and its availability to rice. The soils (alfisols and ultisols) shaken with 0.1 M NaCl (5 g per 125 mL for 250 days) produced concentrations of 1 - 4 mg L-1 of monosilicic acid-Si. Amorphous silica added to these suspensions (36.5 mg, containing 17 mg Si) raised the concentrations to 20 - 40 mg L-1, and added rice straw (0.5 g, containing 17 mg Si) gave 10 - 25 mg L-1. Sorption isotherms (7 days equilibrations) were used to calculate from the concentrations the amounts of Si released ( 24 - 38% and 8 - 21%, respectively). Both materials gave about 40 mg L-1 of monosilicic acid-Si plus 30 mg L-1 of disilicic acid-Si when shaken in solution alone (5 g per 125 mL). Straw in dialysis bags ( 0.5 g per 25 mL in 0.1 M NaCl) was shaken in soil suspension ( 5 g per 100 mL) for 60 days. Similar concentrations and releases were measured to those obtained above. About one fifth of the mass of straw was lost by decomposition in the first 15 days. A chloroform treatment prevented decomposition, but Si release was unaffected. Disintegration continued throughout the experiments, with phytoliths being exposed and dissolved. Compared to the rate of release from straw into solution without soil, the release of Si into soil suspensions was increased during the first 20 days by adsorption on the soil, but was then reduced probably through the effect of Fe and Al on the phytolith surfaces. The extent of this blocking effect varied between soils and was not simply related to soil pH.

Using non-personal computers for eLearning: Sri Lankan experience

Communal Internet access facilities or telecentres are considered a good way to provide connectivity to people who do not possess home connectivity. Attempts are underway to utilize telecentres as eLearning centres providing access to learning materials to students who would otherwise not be able to take up eLearning. This paper reports on the findings of qualitative interviews conducted with 18 undergraduate students from two Sri Lankan universities on their eLearning experiences using communal Internet access centres. The findings suggest that despite the efforts by telecentres to provide a good service to eLearners, there are various problems faced by students including: costs, logistics, scarcity of resources, connectivity speeds, excessive procedures, and lack of support. The experiences of these Sri Lankan students suggest that there is much that needs to be understood about user perspectives in using telecentres, which could help formulate better policies and strategies to support eLearners who depend on communal access facilities.

Subgingival microbiota of Sri Lankan tea labourers naïve to oral hygiene measures.

AIM To characterize the subgingival microbiota within a cohort of adult males (n = 32) naïve to oral hygiene practices, and to compare the composition of bacterial taxa present in periodontal sites with various probing depths. MATERIAL AND METHODS Subgingival plaque samples were collected from single shallow pocket [pocket probing depth (PPD)≤3 mm] and deep pocket (PPD≥6 mm) sites from each subject. A polymerase chain reaction based strategy was used to construct a clone library of 16S ribosomal RNA (rRNA) genes for each site. The sequences of ca. 30-60 plasmid clones were determined for each site to identify resident taxa. Microbial composition was compared using a variety of statistical and bioinformatics approaches. RESULTS A total of 1887 cloned 16S rRNA gene sequences were analysed, which were assigned to 318 operational taxonomic units (98% identity cut-off). The subgingival microbiota was dominated by Firmicutes (69.8%), Proteobacteria (16.3%), and Fusobacteria (8.0%). The overall composition of microbial communities in shallow sites was significantly different from those within deep sites (∫-Libshuff, p < 0.001). CONCLUSIONS A taxonomically diverse subgingival microbiota was present within this cohort; however, the structures of the microbial communities present in the respective subjects exhibited limited variation. Deep and shallow sites contained notably different microbial compositions, but this was not correlated with the rate of periodontal progression.

Los sistemas de recuperación de la información (SRI) de las bases de datos documentales y la calidad de los resultados obtenidos

Los Sistemas de Recuperación de la Información (SRI) de las bases de datos documentales (BDd) y la calidad de los resultados obtenidos es un tema del programa de la asignatura 'Documentación e Información Científica en Salud' que se imparte en el Máster en Investigación en Ciencias de la Enfermería de la Facultad de Ciencias de la Salud (Universidad de Alicante).