Progresividad del impuesto de renta en las pyme en el marco del estado social de derecho colombiano

La constitución política en su artículo primero ha establecido el modelo político en el cual se enmarca el Estado Colombiano, precepto que por su prevalencia normativa, se convierte en fundamento de todo actuar y que se expresa así: Colombia es un Estado social de derecho, organizado en forma de República unitaria, descentralizada, con autonomía de sus entidades territoriales, democrática, participativa y pluralista, fundada en el respeto de la dignidad humana, en el trabajo y la solidaridad de las personas que la integran y en la prevalencia del interés general. La introducción de este nuevo modelo político implica un cambio radical en la forma de concebir el Estado, ante la pérdida sacramental del texto legal entendido como emanación de la voluntad popular y la mayor preocupación por la justicia material y por el logro de soluciones que consulten la especificidad de los hechos (M.P. BARÓN, Ciro., 1992), situación que conviene un cambio de pensamiento en la elaboración de las normas y que a partir, de 1991 debe consultar su impacto en la solución de los problemas que aquejan la sociedad. Consecuente con lo anterior, el sistema tributario, no puede ser ajeno a los postulados incluidos en el artículo primero de la constitución política atrás citado, y en tal sentido la Asamblea Constituyente, aunque en su momento no acogió las recomendaciones dadas por el Instituto Colombiano de Derecho Tributario, en el sentido de incluir un artículo que dijera que los tributos debían fundarse en la capacidad económica del sujeto pasivo, si consagró en su artículo 363 que el sistema tributario debía fundarse en los principios de equidad y progresividad, entre otros (BRAVO, 1997). Es aquí donde se centra el presente proyecto de investigación, que busca indagar por el principio de progresividad, que por efecto metodológicos se limitara a las pyme, específicamente en la pequeña empresa, aquella con planta de personal entre once (11) y cincuenta (50) trabajadores y activo total entre quinientos un (501) y menos de cinco mil un (5.001) salarios mínimos legales mensuales vigentes. Estas personas jurídicas, se ven abocadas a una fuerte carga impositiva directa, en el cual el impuesto de renta recobra relevancia, haciéndose necesario analizar su impacto a las luces de la nueva reforma, a efecto de vislumbrar la efectiva materialización del principio de progresividad o por si el contrario los recientes cambios normativos han contradicho el mandato impuesto en la Constitución política en cuanto al respeto que debe contener toda norma en materia tributaria, en cuanto al principio objeto de estudio.

Improving CEGEP Students’ ESL Accuracy through L1/L2 Synchronous Text-based Screen-Sharing Tasks

Abstract : CEGEPs are now reaping the ‘first fruits’ of the last Educational Reform in Quebec and as a result, ‘English as Second Language’ (ESL) teachers are noticing an improvement in fluency and a seemingly lower level of inhibition when it comes to production skills. However, this output is accompanied by a noticeable lack of accuracy. Keeping in mind that the purpose of language is communication, we need to find a way to reduce the number of basic common errors made by CEGEP ESL students, while maintaining a natural and motivating learning environment. Thanks to recent advances in computer-mediated communication (CMC), we now have the necessary tools to access peer native speakers throughout the world. Although this technology can be used for other language courses, this study explored the potential value of collaboration with native English speakers through the use of synchronous screen-sharing technology, in order to improve CEGEP ESL students’ accuracy in writing. The instrumentation used consisted of a questionnaire, tests, plus documents of collaborative tasks, using the ‘Google for Education’ screen-sharing tool. Fourteen Intermediate/Advanced ESL CEGEP students participated in this study. Despite the positive tendencies revealed, only a prolonged use of the innovative method yielded a significant positive impact. Moreover, a mixed linear regression for the group with more L1 intervention revealed a significant correlation between the number of errors in the task documents and the number of tasks accomplished. Thus, it could be inferred that ESL accuracy improves in proportion to the number of synchronous text-based screen-sharing tasks done with L1 collaboration.

Human motivation and professional practice: of knights, knaves and social workers

Efforts to improve the efficiency and responsiveness of public services by harnessing the self-interest of professionals in state agencies have been widely debated in the recent literature on welfare state reform. In the context of social services, one way in which British policy-makers have sought to effect such changes has been through the "new community care" of the 1990 NHS and Community Care Act. Key to this is the concept of care management, in which the identification of needs and the provision of services are separated, purportedly with a view to improving advocacy, choice and quality for service users. This paper uses data from a wide-ranging qualitative study of access to social care for older people to examine the success of the policy in these terms, with specific reference to its attempts to harness the rational self-interest of professionals. While care management removes one potential conflict of interests by separating commissioning and provision, the responsibility of social care professionals to comply with organizational priorities conflicts with their role of advocacy for their clients, a tension rendered all the more problematic by the perceived inadequacy of funding. Moreover, the bureaucracy of the care management process itself further negates the approach's supposedly client-centred ethos. The definitive version is available at www.blackwell-synergy.com

Fatores de longevidade do programa Central do Cidadão no Rio Grande do Norte

The public management reform in Brazil, since 1995, provoked new experiences in public administration. Among the new models of public service the one-stop shopping has distinguished and was adopted at Rio Grande do Norte with the Citizens Center Program. The one-stop shopping assembles in the same place many public services with appropriate structure, enabled human resources and citizens focus processes. The goal of this research was understand how citizens focus processes help to explain Citizens Center Program s longevity. It was made a case study and the research tools were applied with Citizen Center Programs workers and citizen-users at South Unit of Citizen Center Program placed at Via Direta Mall, Natal. The major contributions for Citizen Center Program s longevity were imputed to Basic Operation Processes. The most spoken features in Citizen Center Program mentioned were quality, efficiency, celerity e personal appearance, what demonstrate concern and care with citizen-users. Worker s personal appearance, accommodation, celerity, politeness and attending capacity planning were high evaluated by citizen-users revealing the wisely choice of use a large quality concept and citizenship concept in public administration. Citizen-users also pointed the necessity of refine and enlarge the communication ways that form an essential mechanism to public citizen focus administration. Not ignoring the policy aspect citizen focus processes were noticed like especial management actions that make easier citizen s activities and public service access, what generate satisfaction to citizen-users. It s possible to conclude that the high level approving evaluation of Citizen Center Program consolidates it an especial public policy that serves citizen s necessities e create appropriate legitimacy conditions of the public policy making harder the choice of ending the policy even in more fragile moments strongly contributing for its longevity

Modelo de decisão multicritério para seleções interciclo das universidades novas: estudo na Universidade Federal do Rio Grande do Norte

The discussions wherein develop proposals for university reform in Brazil include, among other things, the conception of the university titled "New University", whose structural origin comes from the bill of higher education reform and unification of the foundations of education European upper (Bologna process). At its core, the Bologna process has imposed a series of transformations, among which, the promotion of mobility, as a stimulus to interinstitutional cooperation to enable an better and bigger qualification of the students. Nevertheless, what we see is that this point is one of the main points made flawed by Brazilian institutions that have adopted this model of higher education. An example is the Bachelor of Science and Technology - BC&T, Federal University of Rio Grande do Norte - UFRN, where there are problems of the internal order, represented by the problem of the reusing of the disciplines, such also of external order, in cases of transfers interinstitutional. Because of this, and knowing that this is a typical problem in which multiple criteria are involved, the aim of this study is to propose a multicriteria model for selection of interciclo of the BC&T of the UFRN which addresses the issue of mobility. For this, this study was of exploratory and study case nature, use as tools of data collection, the bibliographic and documentary research, as well as semi-structured interviews. For the elaboration of the model, were used the five phases most commonly used in the modeling of problems in operational research in a sample of 91 students of BC&T. As a result, we obtained a model that addresses the issue of internal and external mobility of the school and that, moreover, was also more robust and fair than the current model of BC&T and also what is used in other courses of the UFRN, taking into consideration the expected results by the decision makers

A Administração pública do século XXI: Aprendizagem organizacional, mudança comportamental e reforma administrativa

Este artigo pretende salientar a importância da Aprendizagem Organizacional, e consequentemente da mudança comportamental, no contexto da reforma da Administração Pública no século XXI. Para tal começamos por fazer uma breve resenha sobre a evolução dos mais proeminentes paradigmas da Ciência Administrativa da segunda metade do século XX. De seguida apresentamos o conceito de Aprendizagem Organizacional na perspectiva mais tradicionalista, mas sobretudo enquanto elemento dependente versus potenciador de novos tipos de relacionamento e de comportamento organizacional. Por fim, explorase a questão da importância da mudança dos comportamentos no contexto da reforma administrativa. Para tal desenvolvemos os conceitos de: 1) mudança dos comportamentos; 2) resistência à mudança na Administração Pública; 3) associação “inovação/rotina” como força motriz das organizações públicas; 4) recurso à “ciência da complexidade” como tónico para a mudança comportamental na Administração Pública.

Influência do método de síntese e caracterização de pós compósitos de NiO- Ce1-xEuxO2-δ para anodos catalíticos de células a combustível

Fuel cells are electrochemical devices that convert chemical energy into electricity. Due to the development of new materials, fuel cells are emerging as generating clean energy generator. Among the types of fuel cells, categorized according to the electrode type, the solid oxide fuel cells (SOFC) stand out due to be the only device entirely made of solid particles. Beyond that, their operation temperature is relatively high (between 500 and 1000 °C), allowing them to operate with high efficiency. Another aspect that promotes the use of SOFC over other cells is their ability to operate with different fuels. The CeO2 based materials doped with rare earth (TR+3) may be used as alternatives to traditional NiO-YSZ anodes as they have higher ionic conductivity and smaller ohmic losses compared to YSZ, and can operate at lower temperatures (500-800°C). In the composition of the anode, the concentration of NiO, acting as a catalyst in YSZ provides high electrical conductivity and high electrochemical activity of reactions, providing internal reform in the cell. In this work compounds of NiO - Ce1-xEuxO2-δ (x = 0.1, 0.2 and 0.3) were synthesized from polymeric precursor, Pechini, method of combustion and also by microwave-assisted hydrothermal method. The materials were characterized by the techniques of TG, TPR, XRD and FEG-SEM. The refinement of data obtained by X-ray diffraction showed that all powders of NiO - Cex-1EuxO2-δ crystallized in a cubic phase with fluorite structure, and also the presence of Ni. Through the characterizations can be proved that all routes of preparation used were effective for producing ceramics with characteristics suitable for application as SOFC anodes, but the microwave-assisted hydrothermal method showed a significant reduction in the average grain size and improved control of the compositions of the phases

De är mer än sitt framtida yrke : Nio lärares syn på samhällskunskapsundervisningen på yrkesförberedande program

The aim of this study is to examine how teachers view their teaching in civics in vocational programmes. The question formation are: in what extent civic teachers choose to connect the subject with the student’s future profession. Also how the teaching conditions in civics differ between vocational- and pre-university programmes. Lastly the study examines how the teachers experience that their teaching in civics has change since the upper secondary school reform in year 2011. The data was collected through nine interviews with teachers in civic who teach at vocational programmes in Jönköping municipality. The two theories used in the study is the motivational process and Kolbs learning styles. The result show that all the teachers choose to connect their subject with the students’ future profession. But in which extent the teachers choose to do it differs, depending on student’s wishes and the possibility of doing natural connections between the subject and the profession. The terms that differ between vocational- and preuniversity programmes civic lessions are the student’s motivation and how the students learn the best. The biggest change after GY11 is that the teacher’s feel that they have less time but as much material as before. They think it’s harder to do all the different parts of the course because they don’t have enough time. It’s also harder to individualize. The result consistently show that the teaching are most effected by which type of group the students consist of.

Influencia del interés geopolítico de China en sus relaciones bilaterales con Camboya

La presente investigación tiene como objetivo analizar cómo las relaciones bilaterales entre China y Camboya son afectadas por el interés geopolítico chino, con el fin de demostrar que éste genera un fortalecimiento de sus relaciones puesto que además de suplir necesidades alimenticias, hídricas y en mano de obra barata, es el único país de la región del Sudeste Asiático que le permite a China tener acceso militar al Golfo de Tailandia y al Mar de China Meridional, donde se encuentra en desventaja con Estados Unidos. Así, se indica que la potencia asiática formula sus acuerdos bilaterales creando relaciones de dependencia por parte de países como Camboya para que este le entregue “obligatoriamente” lo que necesita. Esta investigación se llevará a cabo por medio de una monografía con un enfoque realista. Se utilizará el método de investigación cualitativo, que se servirá de fuentes primarias como los acuerdos bilaterales entre ambos Estados.

El papel de los Estados Unidos en la reforma energética mexicana del 2013. Estudio de caso: el fin del monopolio petrolero de Pemex

Este estudio de caso analiza las razones por las cuales México adelantó una reforma constitucional en materia energética en 2013, y el interés que tuvo Estados Unidos en esta, puesto que se destaca la intención del gobierno estadounidense de convertir a América del Norte en una región más sólida. Es así como se exponen las razones por las cuales México decide reformar su constitución y por esa vía tener un impacto directo en Petróleos Mexicanos (Pemex), la cual es la mayor compañía del país, encargada de adelantar los procesos de exploración y explotación de hidrocarburos. Asimismo, se explica el interés de Estados Unidos en el tema del intercambio de hidrocarburos, ya que es primordial para lograr la seguridad energética en Norteamérica, una región donde se está realizando extracción de gas y petróleo a través del fracking, un método no convencional, que ha propiciado un nuevo panorama en los recursos energéticos.

"Dime qué te enseñan y te diré en lo que crees": conceptualizaciones y percepciones estudiantiles sobre la democracia a partir de las experiencias suscitadas por las prácticas de formación democrática adelantadas en un colegio público de Bogotá.

La década de los años 90 fue un periodo de grandes transformaciones a nivel económico, social y político en Colombia. Una de las transformaciones más significativas en el ámbito educativo tuvo que ver con la introducción en la escuela de una serie de prácticas destinadas a garantizar la formación democrática de los ciudadanos; todo esto con el propósito de consolidar en la sociedad una serie de hábitos, valores y prácticas acordes con el nuevo orden social instaurado y amparado por la Constitución Política de 1991. Pese a los esfuerzos legislativos y estatales por promover la democracia en el entorno escolar, las prácticas adelantadas en las instituciones educativas no han logrado responder efectivamente al objetivo de consolidar un ambiente democrático en la escuela y en la sociedad en general, razón por la cual, en este trabajo se realiza un análisis de la manera como una institución educativa en particular, asume y pone en marcha las propuestas democráticas formuladas legalmente, las tensiones suscitadas por la introducción de la propuesta democrática en la escuela, además de las conceptualizaciones sobre la democracia que dichas prácticas contribuyen a configurar y las cuales dan forma a los imaginarios, acciones y discursos cotidianos de estudiantes y docentes específicamente.

Etapas de cambio comportamental frente al consumo de drogas ilegales, tabaco y alcohol en escolares de 9 a 17 años de Bogotá – Colombia

Objetivo: El propósito del estudio fue describir estadísticamente las etapas de cambio comportamental frente al consumo de sustancias psicoactivas –SPA– (alcohol, tabaco y drogas ilegales) en escolares entre 9 y 17 años de Bogotá- Colombia, pertenecientes al estudio FUPRECOL. Método: Se trata de un estudio descriptivo y transversal en 6.965 niños y adolescentes entre 9 y 17 años, pertenecientes a 24 instituciones educativas oficiales de Bogotá - Colombia. La medición de los procesos de cambio propuestos por el Modelo Transteórico (MTT), aplicados al consumo de drogas, tabaco y alcohol se aplicaron de manera auto-diligenciada mediante un cuestionario estructurado. Resultados: De la muestra evaluada, el 58,4% fueron mujeres con un promedio de edad 12,74 ± 2.38 años. En la población en general, frente al consumo de drogas, el 6% de los escolares se encontraban en etapa de pre-contemplación, 44 % en contemplación; 30% en preparación/acción, 20% en mantenimiento. Con relación al consumo de alcohol, el 5% de los niños y adolescentes se encontraban en etapa de pre-contemplación, 36 % en contemplación; 12% en preparación/acción, 46% en mantenimiento. Frente al tabaco, el 4% de los niños y adolescentes se encontraban en etapa de pre-contemplación, 33 % en contemplación; 12% en preparación/acción, 51% en mantenimiento. Conclusiones: En los escolares evaluados, un importante porcentaje se ubica en la etapa de mantenimiento frente a la intención de consumo de tabaco y alcohol. Frente al consumo de drogas ilegales los niños y adolescentes están en la etapa de contemplación. Se requieren esfuerzos mayores para fomentar programas preventivos que enseñen sobre el riesgo del abuso/dependencia de este tipo de sustancias psicoactiva sobre la salud; dándole prioridad en las agendas y políticas públicas dentro del ámbito escolar.

Os contratos de autonomia na gestão dos agrupamentos de escola em Portugal: uma análise a partir da perceção dos atores

No final da década de 70 a reforma da Administração Pública surge como preocupação dos governos. No início dos anos 80 a adoção da doutrina da Nova Gestão Publica, foi um dos acontecimentos mais marcantes para a administração pública dos países da Organização para a Cooperação e Desenvolvimento Economico. A reforma na Administração Pública em Portugal iniciou-se após a rutura política e social de 1974. No início de 1986 Portugal entra para Comunidade Económica Europeia, o que representou uma maior abertura económica e um aumento na confiança interna da população, observando-se um avanço em termos de concretização de muitos direito sociais, entre outros, na educação. A modernização da administração pública na componente referente à área da educação, iniciou-se no final do ano de 1986, através da Lei de Base do Sistema Educativo, dando origem à descentralização dos serviços, introduzindo-se o conceito de autonomia. Os contratos de autonomia no meio escolar, são processos de administração que não influenciam os seus intervenientes, na realização das atividades pedagógicas, administrativas e gestionárias. Este estudo demonstra a opinião dos vários grupos que compõem um estabelecimento de ensino público Português. Na opinião da amostra deste estudo, os contratos de autonomia não são portadores de benefícios ou prejuízos para os estabelecimentos escolares, seja a nível pedagógico, a nível dos recursos humanos ou a nível administrativo e financeiro; Abstract: Contracts of autonomy in the management of grouping of schools in Portugal: An analysis based on the perception of the actors. At the end of the 70 the reform of public administration arises as a concern of governments. In the early 80s the adoption of the doctrine of the New Public Management, was one of the most important events for the public administration of the Organization for Cooperation and Economic Development countries. The reform in Public Administration in Portugal began after the political and social rupture of 1974. In the beginning of 1986 Portugal joins the European Economic Community, which represented a greater economic openness and an increase in internal confidence of the population, shown by a progress in terms of implementation of many social rights, among others, in education. The modernization of public administration in the field of education began at the end of 1986 through the Basic Law of Education, leading to the decentralization of services, introducing therefore the concept of autonomy. Autonomy contracts in schools are management processes that do not influence their stakeholders in achieving the educational, administrative and management activities. This study shows the opinion of the various groups that form an establishment of Portuguese public education. According to the sample, the autonomy contracts don’t bring benefits or losses to schools, as far as educational practices and human resources are concerned, as well as on a financial and administrative level.

Representing Clients in the Marijuana Industry: Navigating State and Federal Rules

As the number of states legalizing medicinal and recreational marijuana increases and marijuana emerges as a growing lawful industry, lawyers find themselves in an awkward position. In most states, lawyers who represent clients in the marijuana industry risk discipline for assisting clients in the commission of a (federal) crime. Even in jurisdictions like Colorado, where the rules of professional conduct have been amended to permit lawyers to assist clients who comply with marijuana state laws, lawyers who are admitted to practice in federal courts risk being disciplined by these tribunals for assisting clients in the commission of a crime pursuant to the courts’ local rules of conduct. This short article explores the thorny issue of navigating state and federal rules of professional conduct while representing clients in the marijuana industry.

Democracy on the edge: limits and possibilities for the implementation of an urban reform agenda in Brazil

In Brazil the 1990s constituted years of institutional achievements in the fields of housing and urban rights, given the incorporation of the principles of the social function of cities and property, the recognition of tenure rights for slum dwellers and the direct participation of citizens in the decision making process of urban policies, within the 1988 Constitution. These proposals have become the pillars of the Urban Reform agenda which has penetrated the federal government apparatus since the creation of the Ministry of Cities under Lula's administration. The article evaluates the limits and possibilities for the implementation of this agenda through the analysis of two policies proposed by the Ministry: the National Council of Cities and the campaign for Participatory Master Plans. The approach is based on the organization of the Brazilian State in terms of urban development, the relationship with the political system and the characteristics of Brazilian democracy.