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.

Recording from Two Neurons: Second-Order Stimulus Reconstruction from Spike Trains and Population Coding

We study the reconstruction of visual stimuli from spike trains, representing the reconstructed stimulus by a Volterra series up to second order. We illustrate this procedure in a prominent example of spiking neurons, recording simultaneously from the two H1 neurons located in the lobula plate of the fly Chrysomya megacephala. The fly views two types of stimuli, corresponding to rotational and translational displacements. Second-order reconstructions require the manipulation of potentially very large matrices, which obstructs the use of this approach when there are many neurons. We avoid the computation and inversion of these matrices using a convenient set of basis functions to expand our variables in. This requires approximating the spike train four-point functions by combinations of two-point functions similar to relations, which would be true for gaussian stochastic processes. In our test case, this approximation does not reduce the quality of the reconstruction. The overall contribution to stimulus reconstruction of the second-order kernels, measured by the mean squared error, is only about 5% of the first-order contribution. Yet at specific stimulus-dependent instants, the addition of second-order kernels represents up to 100% improvement, but only for rotational stimuli. We present a perturbative scheme to facilitate the application of our method to weakly correlated neurons.

Extended local labor markets due to high speed trains : Visualization of estimations in the Swedish national travel demand forecasting tool, SAMPERS

Wider economic benefits resulting from extended geographical mobility is one argument for investments in high-speed rail. More specifically, the argument for high-speed trains in Sweden has been that they can help to further spatially extend labor market regions which in turn has a positive effect on growth and development. In this paper the aim is to cartographically visualize the potential size of the labor markets in areas that could be affected by possible future high-speed trains. The visualization is based on the forecasts of labor mobility with public transport made by the Swedish national mobility transport forecasting tool, SAMPERS, for two alternative high-speed rail scenarios. The analysis, not surprisingly, suggests that the largest impact of high-speed trains results in the area where the future high speed rail tracks are planned to be built. This expected effect on local labor market regions of high-speed trains could mean that possible regional economic development effects also are to be expected in this area. However, the results, in general, from the SAMPERS forecasts indicaterelatively small increases in local labor market potentials.

Formation of bright solitons and soliton trains in a fermion-fermion mixture by modulational instability

We employ a time- dependent mean- field- hydrodynamic model to study the generation of bright solitons in a degenerate fermion - fermion mixture in a cigar- shaped geometry using variational and numerical methods. Due to a strong Pauli- blocking repulsion among identical spin- polarized fermions at short distances there cannot be bright solitons for repulsive interspecies interactions. Employing a linear stability analysis we demonstrate the formation of stable solitons due to modulational instability of a constant-amplitude solution of the model equations for a sufficiently attractive interspecies interaction. We perform a numerical stability analysis of these solitons and also demonstrate the formation of soliton trains by jumping the effective interspecies interaction from repulsive to attractive. These fermionic solitons can be formed and studied in laboratory with present technology.

Formation of soliton trains in Bose-Einstein condensates as a nonlinear Fresnel diffraction of matter waves

The problem of generation of atomic soliton trains in elongated Bose-Einstein condensates is considered in framework of Whitham theory of modulations of nonlinear waves. Complete analytical solution is presented for the case when the initial density distribution has sharp enough boundaries. In this case the process of soliton train formation can be viewed as a nonlinear Fresnel diffraction of matter waves. Theoretical predictions are compared with results of numerical simulations of one- and three-dimensional Gross-Pitaevskii equation and with experimental data on formation of Bose-Einstein bright solitons in cigar-shaped traps. (C) 2003 Elsevier B.V. All rights reserved.

Bright solitons and soliton trains in a fermion-fermion mixture

We use a time-dependent dynamical mean-field-hydrodynamic model to predict and study bright solitons in a degenerate fermion-fermion mixture in a quasi-one-dimensional cigar-shaped geometry using variational and numerical methods. Due to a strong Pauli-blocking repulsion among identical spin-polarized fermions at short distances there cannot be bright solitons for repulsive interspecies fermion-fermion interactions. However, stable bright solitons can be formed for a sufficiently attractive interspecies interaction. We perform a numerical stability analysis of these solitons and also demonstrate the formation of soliton trains. These fermionic solitons can be formed and studied in laboratory with present technology.