La legalidad y reserva de ley a la luz del régimen del impuesto predial y sus exenciones en el Ecuador

La legalidad y reserva de ley a la luz del régimen del impuesto predial y sus exenciones en el Ecuador, es un tema poco tratado en el país a pesar de que el impuesto en referencia es uno de los mayores representantes de la tributación de los gobiernos autónomos descentralizados municipales o distritales. Se trazó como objetivos de esta investigación: establecer cómo se maneja el principio de legalidad y de reserva de ley en el régimen tributario seccional ecuatoriano; conocer el origen y evolución del impuesto predial en el Ecuador; asimismo establecer cómo está determinado el impuesto predial en el Ecuador; y, examinar si el régimen de exenciones del impuesto predial en el Ecuador responde a los principios de legalidad y reserva de ley. Esta investigación ha permitido cubrir con suficiencia los objetivos planteados. Sin embargo, es menester dar a conocer que al respecto hay poco estudio sobre esta realidad dentro del país, por eso se ha acudido a fuentes de otros países, que nos ha permitido incluso comparar lo que ocurre en nuestro ordenamiento jurídico. El afán de este trabajo investigativo es enriquecer la labor diaria de los gobiernos autónomos descentralizados municipales y distritales en cuanto a la aplicación del régimen de exenciones del impuesto predial y de esa manera mejorar el trato hacia los contribuyentes. Se puede apreciar que los principios de legalidad y reserva de ley son los que dan vida al régimen de exenciones del pago del impuesto predial en nuestro país, aunque el trabajo legislativo no ha podido interpretar esta relación jurídica en su dimensión total. Se han revelado grandes esfuerzos pero no han sido suficientes para que el régimen de exenciones del impuesto predial se consolide. La experiencia adquirida como funcionaria de la Administración Municipal y también la oportunidad de ser contribuyente, ha permitido que se aporte en esta tesis con ideas para que las administraciones seccionales puedan elaborar de mejor manera sus planes de gestión, y consideren con mayor acierto la concesión de exenciones del pago del impuesto predial, tomando en cuenta el significado real del gasto fiscal en el que se incurre al hacerlo.

Inorganic synthesis of Fe-Ca-Mg carbonates at low temperature

A set of free-drift experiments was undertaken to synthesize carbonates of mixed cation content (Fe, Ca, Mg) from solution at 25 and 70 degrees C to better understand the relationship between the mineralogy and composition of these phases and the solutions from which they precipitate. Metastable solid solutions formed at 25 degrees C which are not predicted from the extrapolation of higher temperature equilibrium assemblages; instead, solids formed that were intermediary in chemical composition to known magnesite-siderite and dolomite solid solutions. A calcite-siderite solid solution precipitated at 25 degrees C, with the percentage of CaCO3 in the solid being proportional to the aqueous Ca/Fe ratio of the solution, while Mg was excluded from the crystal structure except at relatively high aqueous Mg/Ca and Mg/Fe ratios and a low Ca content. Alternatively, at 70 degrees C Mg was the predominant cation of the solid solutions. These results are compatible with the hypothesis that the relative dehydration energies of Fe, Ca and Mg play an important role in the formation of mixed cation carbonates in nature. (C) 2009 Elsevier Ltd. All rights reserved.

Mg citrate found more bioavailable than other Mg preparations in a randomised, double-blind study

Published data on the bioavailability of various Mg preparations is too fragmented and scanty to inform proper choice of Mg preparation for. clinical studies. In this study, the relative bioavailability of three preparations of Mg (amino-acid chelate, citrate and oxide) were compared at a daily dose of 300 mg of elemental Mg in 46 healthy individuals. The study was a randomised, double-blind, placebo-controlled, parallel intervention, of 60 days duration. Urine, blood and saliva samples were taken at baseline, 24 h after the first Mg supplement was taken ('acute' supplementation) and after 60 days of daily Mg consumption ('chronic' supplementation). Results showed that supplementation of the organic forms of Mg (citrate and amino-acid chelate) showed greater absorption (P = 0.033) at 60 days than MgO, as assessed by the 24-h urinary Mg excretion. Mg citrate led to the greatest mean serum Mg concentration compared with other treatments following both acute (P = 0.026) and chronic (P = 0.006) supplementation. Furthermore, although mean erythrocyte Mg concentration showed no differences among groups, chronic Mg citrate supplementation resulted in the greatest (P = 0.027) mean salivary Mg concentration compared with all other treatments. Mg oxide supplementation resulted in no differences compared to placebo. We conclude that a daily supplementation with Mg citrate shows superior bioavailability after 60 days of treatment when compared with other treatments studied.

Comunicação, informação e controle social no SUSUm estudo em dois municípios da região metropolitana de Belo Horizonte/MG

Esse trabalho se propôs a estudar a comunicação e informação para o controle social no Sistema Único de Saúde (SUS). Os objetos empíricos desse estudo foram os Conselhos de saúde de dois municípios de pequeno porte, situados na Região Metropolitana de Belo Horizonte/MG: Brumadinho e Sarzedo. Partindo do pressuposto de que qualquer forma de controle social se faz com práticas comunicacionais e informacionais, objetivou-se analisar até que ponto há um uso efetivo da comunicação e informação para o controle social: seja no interior dos conselhos na sua prática cotidiana ou, externamente, na comunicação com a sociedade. A metodologia utilizada foi a pesquisa qualitativa, utilizando-se o método de análise documental, entrevista com conselheiros de saúde e observação participante. Na análise documental, foram analisados relatórios de conferências de saúde, atas e pautas das reuniões dos conselhos de saúde, com temas que se relacionavam com comunicação e informação para o controle social A entrevista com conselheiros foi realizada a partir de questionario semiestruturado a fim de obter informacoes sobre a percepcao dos conselheiros sobre o tema \comunicacao e informacao para exercicio do controle social no SUS.. A observacao participante permitiu verificar como ocorrem as relacoes comunicacionais nos espacos das reunioes dos conselhos. Os resultados da pesquisa confirmaram a nossa hipotese, de que ha poucos investimentos informacionais e comunicacionais nos conselhos de saude e isso dificulta e compromete a participacao dos conselheiros. A falta de dialogo do conselho com a sociedade acarreta o desconhecimento sobre as suas acoes e isso atribui um grau de pouca importancia do orgao pela populacao

Synthesis and X-ray crystal structure of the triethylammonium magnesium β-octamolybdate(VI)salt[Et3NH]2[Mg(H2O)6Mo8O26]·2H2O

[Et3NH]4[Mo8O26] reacted with MgCl2 giving the triethylammonum magnesium β-octamolybdate(VI) salt [Et3NH]2[Mg(H2O)6Mo8O26]·2H2O (3) and the triethylammonium hydronium β-octaamolybdate(VI) salt [Et3NH]3[(H3O)Mo8O26·2H2O (4), respectively. A small amount of [Et3NH]2[Mo6O269] was formed as a by-product. The salts 3 and 4 were characterized by X-ray crystallography. The [Mg(H2O)6Mo8O26]2− moiety in 3 is polymeric, with each octahedral [Mg(H2O)6]2+ ion sandwiched between two β[Mo8O26]4− ions, being hydrogen bonded to three terminal MOO oxygen atoms on one face of each β[Mo8O26]4− ion. The X-ray crystal structure of 4 corresponds to the reported previously. IR and conductivity data are given for 3 and 4.

Distribution of calcium (Ca) and magnesium (Mg) in the leaves of Brassica rapa under varying exogenous Ca and Mg supply

Background and Aims Leafy vegetable Brassica crops are an important source of dietary calcium (Ca) and magnesium (Mg) and represent potential targets for increasing leaf Ca and Mg concentrations through agronomy or breeding. Although the internal distribution of Ca and Mg within leaves affects the accumulation of these elements, such data are not available for Brassica. The aim of this study was to characterize the internal distribution of Ca and Mg in the leaves of a vegetable Brassica and to determine the effects of altered exogenous Ca and Mg supply on this distribution. Methods Brassica rapa ssp. trilocularis ‘R-o-18’ was grown at four different Ca:Mg treatments for 21 d in a controlled environment. Concentrations of Ca and Mg were determined in fully expanded leaves using inductively coupled plasma-mass spectrometry (ICP-MS). Internal distributions of Ca and Mg were determined in transverse leaf sections at the base and apex of leaves using energy-dispersive X-ray spectroscopy (EDS) with cryo-scanning electron microscopy (cryo-SEM). Key Results Leaf Ca and Mg concentrations were greatest in palisade and spongy mesophyll cells, respectively, although this was dependent on exogenous supply. Calcium accumulation in palisade mesophyll cells was enhanced slightly under high Mg supply; in contrast, Mg accumulation in spongy mesophyll cells was not affected by Ca supply. Conclusions The results are consistent with Arabidopsis thaliana and other Brassicaceae, providing phenotypic evidence that conserved mechanisms regulate leaf Ca and Mg distribution at a cellular scale. The future study of Arabidopsis gene orthologues in mutants of this reference B. rapa genotype will improve our understanding of Ca and Mg homeostasis in plants and may provide a model-to-crop translation pathway for targeted breeding.

Mg/Ca partitioning between aqueous solution and aragonite mineral: a molecular dynamics study

We have calculated the concentrations of Mg in the bulk and surfaces of aragonite CaCO3 in equilibrium with aqueous solution, based on molecular dynamics simulations and grand-canonical statistical mechanics. Mg is incorporated in the surfaces, in particular in the (001) terraces, rather than in the bulk of aragonite particles. However, the total Mg content in the bulk and surface of aragonite particles was found to be too small to account for the measured Mg/Ca ratios in corals. We therefore argue that most Mg in corals is either highly metastable in the aragonite lattice, or is located outside the aragonite phase of the coral skeleton, and we discuss the implications of this finding for Mg/Ca paleothermometry.

Stability of dobutamine 500 mg in 50 ml syringes prepared using a Central Intravenous Additive Service

Objectives A pharmacy Central Intravenous Additives Service (CIVAS) provides ready to use injectable medicines. However, manipulation of a licensed injectable medicine may significantly alter the stability of drug(s) in the final product. The aim of this study was to develop a stability indicating assay for CIVAS produced dobutamine 500 mg in 50 ml dextrose 1% (w/v) prefilled syringes, and to allocate a suitable shelf life. Methods A stability indicating high performance liquid chromatography (HPLC) assay was established for dobutamine. The stability of dobutamine prefilled syringes was evaluated under storage conditions of 4°C (protected from light), room temperature (protected from light), room temperature (exposed to light) and 40°C (protected from light) at various time points (up to 42 days). Results An HPLC method employing a Hypersil column, mobile phase (pH=4.0) consisting of 82:12:6 (v/v/v) 0.05 M KH2PO4:acetonitrile:methanol plus 0.3% (v/v) triethylamine with UV detection at λ=280 nm was specific for dobutamine. Under different storage conditions only samples stored at 40°C showed greater than 5% degradation (5.08%) at 42 days and had the shortest T95% based on this criterion (44.6 days compared with 111.4 days for 4°C). Exposure to light also reduced dobutamine stability. Discolouration on storage was the limiting factor in shelf life allocation, even when dobutamine remained within 5% of the initial concentration. Conclusions A stability indicating HPLC assay for dobutamine was developed. The shelf life recommended for the CIVAS product was 42 days at 4°C and 35 days at room temperature when protected from light.

Astrophysical S factors for fusion reactions involving C, O, Ne, and Mg isotopes

Using the Sao Paulo potential and the barrier penetration formalism we have calculated the astrophysical factor S(E) for 946 fusion reactions involving stable and neutron-rich isotopes of C, O, Ne, and Mg for center-of-mass energies E varying from 2 to approximate to 18-30 MeV (covering the range below and above the Coulomb barrier). We have parameterized the energy dependence, S(E), by an accurate universal 9-parameter analytic expression and present tables of fit parameters for all the reactions. We also discuss the reduced 3-parameter version of our fit which is highly accurate at energies below the Coulomb barrier, and outline the procedure for calculating the reaction rates. The results can be easily converted to thermonuclear or pycnonuclear reaction rates to simulate various nuclear burning phenomena, in particular, stellar burning at high temperatures and nucleosynthesis in high density environments. (C) 2010 Elsevier Inc. All rights reserved

Crystal structure of the (Mg,Fe)[UO2(P,As)O-4](2) center dot 10H(2)O solid solution - A novel mineral variety of saleeite

The crystal structure of a novel variety {[(Mg0.81Fe0.19)(H2O)(6)](H2O)(4)}{(UO2)[(P0.67As0.33)O-4]}(2) of the mineral saleeite is determined using X-ray diffraction (Bruker Smart diffractometer, lambda MoK alpha, graphite monochromator, 2 theta(max) = 56.62 degrees, R = 0.0321 for 2317 reflections, T = 100 K). The main crystal data are as follows: a = 6.952(6) angstrom, b = 19.865(5) , angstrom, c = 6.969(2) angstrom, beta = 90.806(4)degrees, space group P12(l)/n1, Z = 2, and P-calcd = 3.34 g/cm(3). It is shown that the structure is formed by alternating (along the [010] direction) anionic layers, which are composed of uranium bipyramids and T(P,As) tetrahedra, and cation layers consisting of M(Mg, Fe) octahedra and water molecules, which are joined through a system of asymmetric hydrogen bonds. The hydrogen atoms are located, the scheme of hydrogen bonds is established, and their geometric characteristics are calculated.

Mg(2+) Ions Bind at the C-Terminal Region of Skeletal Muscle alpha-Tropomyosin

Tropomyosin (Tm) is a dimeric coiled-coil protein that polymerizes through head-to-tail interactions. These polymers bind along actin filaments and play an important role in the regulation of muscle contraction. Analysis of its primary structure shows that Tm is rich in acidic residues, which are clustered along the molecule and may from sites for divalent cation binding. In a previous study, we showed that the Mg(2+)-induced increase in stability of the C-terminal half of Tin is sensitive to imitations near the C-terminus. In the present report, we study the interaction between Mg(2+) and full-length Tin and smaller fragments corresponding to the last 65 and 26 Tin residues. Although the smaller Tin peptide (Tm(259-284(W269))) is flexible and to large extent unstructured, the larger Tm(220-284(W269)) fragments forms a coiled coil in solution whose stability increases significantly in the presence of Mg(2+). NMR analysis shows thin Mg(2+) induces chemical shift perturbations in both Tm(220-284(W269)) and Tm(259-284(W269)) in the vicinity of His276, in which are located several negatively charged residues. (C) 2009 Wiley Periodicals, Inc. Biopolymers 91: 583-590, 2009.

Co/Mg/Al hydrotalcite-type precursor, promoted with La and Ce, studied by XPS and applied to methane steam reforming reactions

Catalysts` precursor of Co/Mg/Al promoted with Ce and La were tested in the steam reforming of methane (SRM). The addition of promoters was made by anion-exchange. The oxides characterization was made by X-ray Photoelectron Spectroscopy (XPS) analysis that confirmed Co(2+) species in free form on surface and interacted with Mg and Al in the form of solid solution. In the SRM with high fed molar ratio of H(2)O:CH(4) = 4:1, the catalysts showed a great affinity with water and immediately deactivated by oxidation of the active sites. In the stoichiometric ratio of H(2)O:CH(4) = 2: 1 the catalysts were active and presented low carbon deposition during the time reaction tested. Also a test with low fed molar ratio H(2)O:CH(4) = 0.5:1 was carried out to evaluate the stability of the catalysts by CH(4) decomposition and all the catalysts were stable during 6 h of reaction. Promoted catalysts presented lower carbon deposition. (C) 2009 Elsevier B. V. All rights reserved.

Effect of mechanical coating with Ni and Ni-5% Al on the structure and electrochemical properties of the Mg-50% Ni alloy

The Mg-Ni metastable alloys (with amorphous or nanocrystalline structures) are promising candidates for anode application in nickel-metal hydride rechargeable batteries due to its large hydrogen absorbing capacity, low weight, availability, and relative low price. In spite of these interesting features, improvement on the cycle life performance must be achieved to allow its application in commercial products. In the present paper, the effect of mechanical coating of a Mg-50 at.% Ni alloy with Ni and Ni-5 at.% Al on the structure, powder morphology, and electrochemical properties is investigated. The coating additives, Mg-Ni alloy and resulting nanocomposites (i.e., Mg-Ni alloy + additive) were investigated by means of X-ray diffraction and scanning electron microscopy. The Mg-Ni alloy and nanocomposites were submitted to galvanostatic cycles of charge and discharge to evaluate their electrode performances. The mechanical coating with Ni and Ni-5% Al increased the maximum discharge capacity of the Mg-Ni alloy from of 221 to 257 and 273 mA h g(-1), respectively. Improvement on the cycle life performance was also achieved by mechanical coating.

Effects of adding La and Ce to hydrotalcite-type Ni/Mg/Al catalyst precursors on ethanol steam reforming reactions

Catalyst precursors composed of Ni/Mg/Al oxides with added La and Ce were tested in ethanol steam reforming (ESR) reactions. La and Ce were added by anion-exchange. The oxides were characterized by X-ray photoelectron spectroscopy (XPS) and X-ray absorption near-edge structure (XANES) analysis. The catalyst precursors consist of a mixture of oxides, with the nickel in the form of NiO strongly interacting with the support Mg/Al. The XPS analysis showed a lanthanum-support interaction, but no interaction of Ce species with the support. The reaction data obtained with the active catalysts showed that the addition of Ce and La resulted in better H(2) production at 550 degrees C. The CeNi catalyst provided the higher ethanol conversion, with lower acetaldehyde production, possibly clue to a favoring of water adsorption on the weakly interacting clusters of CeO(2) on the surface. (C) 2010 Elsevier B.V. All rights reserved.