La justicia tributaria en la imposición directa y progresiva: analisis de la imposición sobre renta y patrimonio

Los impuestos vigentes en la República del Ecuador, han dado varios giros y han tenido grandes cambios, sin embargo, es evidente que esto es el producto de un avance en el pensamiento tanto del contribuyente como del fisco; como fieles legitimarios de esta relación jurídico tributaria entre la Administración y el administrado, se debe velar por la indudable coexistencia de las normas, el fisco y el administrado. Es por eso que se han expuesto las normas y los principios que revisten la relación jurídico tributaria entre las partes, a través de insumos como el Código Orgánico Tributario, la Ley Orgánica de Régimen Tributario Interno, el Reglamento a la Ley Orgánica de Régimen Tributario Interno, la Ley Reformatoria a la Equidad Tributaria, el Plan Nacional para el Buen Vivir, impuestos como el Impuesto a la Renta, etc., y también principios como el de equidad, proporcionalidad, redistribución de las rentas, capacidad contributiva, etc., para que la relación sea más productiva y beneficiosa para los dos protagonistas de esta relación tributaria, sin establecer preferencias ni imparcialidades, sino todo como un gran cuerpo de avances y méritos tanto de la Administración como del administrado, en un régimen evidentemente perfectible. Se han clasificado a los impuestos de acuerdo a la doctrina y las nuevas corrientes propuestas por distintos autores; sin embargo, se ha adoptado la visión de Pérez de Ayala como una propuesta de este trabajo, para analizar el Impuesto a la Renta desde el elemento económico que lo produce. A continuación se encontrará una breve reseña del desarrollo histórico de cada uno de los impuestos o hechos económicos, pues esto revela la enorme importancia de establecer mecanismos de justicia en la imposición tributaria del Estado; adicionales a la norma. Finalmente, se identificó, describió y desarrolló los impuestos, con sus respectivos sujetos, hechos imponibles, elementos, objetos imponibles, efectos económicos, tasas, tarifas, naturaleza, etc., en definitiva, todo factor que contribuye en la construcción de este complejo régimen impositivo; en el desarrollo de este trabajo se pretenderá determinar la existencia o no de un régimen tributario que evidencia o materializa la justicia tributaria en algunos impuestos que gravan la renta y el patrimonio.

Diseño de un modelo de perfiles y proceso de reclutamiento y selección del talento humano por competencias para las instituciones educativas fiscales de educación básica

La selección adecuada para ejercer la docencia, permite contar con las personas más idóneas para un óptimo desempeño, lo cual se logra a través de la aplicación de un proceso que tome en cuenta primeramente la verdadera esencia del ser humano y su gran potencialidad. Ante esta realidad, se ha visto la necesidad de diseñar un modelo de perfiles y proceso de reclutamiento y selección del talento humano por competencias, dirigida a las instituciones educativas fiscales de educación básica, que permita llevar una correcta gestión institucional y a todos aquellos que les interese contribuir a mejorar la calidad educativa, pues encontraremos en este documento información que oriente y ayude a llevar a cabo correctos procesos selectivos del talento humano por competencias, así como a entrenar a sus directivos sobre la aplicación permanente de estos procesos. El presente trabajo fue realizado en la modalidad de proyecto factible, pues se dispuso de los recursos necesarios para llevarlo a cabo y estuvo apoyado en la investigación documental, misma que permitió la recopilación de importante información, a través de bibliografías y otras fuentes documentales. Dicho proyecto busca por medio de la investigación documental argumentar y sustentar científicamente el diseño de un modelo de perfiles y procesos de reclutamiento y selección del talento humano por competencias. Por lo señalado anteriormente, se espera contribuir con este documento a mejorar los procesos de selección del talento humano para el ejercicio de la docencia, garantizando un adecuado desempeño profesional de los docentes y por ende una educación de calidad y calidez para lograr un mayor impacto en la formación de los educandos, presente y futura generación.

Los conservadores y el arroísmo. Testimonio de Mariano Suárez Veintimilla: introducción y transcripción (Documento)

Se transcribe la parte correspondiente a los años 1939-1942 de la entrevista a Mariano Suárez Ventimilla.

Las sexualidades transgresoras en dos novelas contemporáneas: El lugar sin límites de José Donoso y Tengo miedo torero de Pedro Lemebel

El objetivo de este trabajo es analizar cómo son representadas las sexualidades transgresoras en dos novelas hispanoamericanas: El lugar sin límites(1966)de José Donoso, y Tengo miedo torero(2001)de Pedro Lemebel.El personaje protagonista en sendas novelas es un homosexual travesti.Ambas historias acontecen unos años posteriores a la revolución sexual y unos años antes de la consecución de la despenalización de la homosexualidad y de derechos igualitarios de las minorías sexuales con el resto de la sociedad tanto en Chile como en el resto de América Latina. El propósito principal de este trabajo es exponer una realidad social de exclusión, marginación y maltrato hacia personas de diversa condición sexo genérica en nuestro continente. ¿Cómo se representan esas “otras sensibilidades”, esos otros cuerpos y sexualidades que conviven dentro de una sociedad patriarcal, machista y heteronormativa, que se rehúsa a verlos como miembros integrantes de la misma?En el caso de admitirse su existencia, se les considera transgresoras del statu quo dominante y, por consiguiente, objeto de discriminación. Se analizará la identidad del travesti en cada obra y los recursos que utilizan los escritores para construir al personaje.El primer capítulo se dedica a “La Manuela” de El lugar sin límites, y el segundo a “La Loca del Frente” de Tengo miedo torero.Se analizan ambas obras desde el punto de vista de los estudios de género y de las diversidades sexuales. Se pretende comparar la representación de la misma diversidad sexo genérica en dos épocas distintas: en el Chile de los sesenta y el de finales de los ochenta, y su relación como minoría marginal rural y urbana ante el mismo poder hegemónico opresor local desde la perspectiva de la interseccionalidad de factores que determinan su identidad.

Medición estratégica con la aplicación del Cuadro de Mando Integral en base a indicadores de gestión en una empresa de servicio y desarrollo tecnológico

La empresa Acklins Ecuador S.A. requiere de la construcción del CMI, por lo cual se realiza el presente trabajo titulado “Medición estratégica con la aplicación del Cuadro de Mando Integral en base a indicadores de gestión en una empresa de servicio y desarrollo tecnológico”, mismo que se compone de cinco capítulos. El primer capítulo inicia con una descripción de Acklins Ecuador S.A., en el cual se señalan aspectos como antecedentes, historia, filosofía, estructura organizacional, mercado, clientes, cadena de valor, productos y servicios. En el capítulo dos se conceptualiza los componentes para la construcción del CMI, basado en criterios científicos de autores reconocidos que sustentan la investigación. En el capítulo tres se desarrolla un diagnóstico de la situación actual de la empresa, con la identificación de factores críticos de éxito y utilización del análisis FODA, también se precisa el rol de la empresa en el ambiente macroeconómico actual y finalmente se describen los procesos internos tanto primarios, como de apoyo. En el capítulo cuatro se elabora la propuesta de construcción del Cuadro de Mando Integral (CMI) o BalancedScorecard (BSC). En el capítulo cinco se concluye y se realizan recomendaciones muy necesarias para la aplicación de la herramienta gerencial y manejo de la empresa. Finalmente, la idea central del presente estudio es demostrar que la utilización del Cuadro de Mando Integral ofrece una amplia visión para un seguimiento de la marcha del negocio, que abarca varios aspectos, incluso más allá de los resultados financieros y reconoce a otras variables, permitiendo planificar estrategias a mediano y largo plazo.

Ecological niche similarities of Peponapis bees and non-domesticated Cucurbita species

Peponapis bees are considered specialized pollinators of Cucurbita flowers, a genus that presents several species of economic value (squashes and pumpkins). Both genera originated in the Americas, and their diversity dispersion center is in Mexico. Ten species of Peponapis and ten species of Cucurbita (only non-domesticated species) were analyzed considering the similarity of their ecological niche characteristics with respect to climatic conditions of their occurrence areas (abiotic variables) and interactions between species (biotic variables). The similarity of climatic conditions (temperature and precipitation) was estimated through cluster analyses. The areas of potential occurrence of the most similar species were obtained through ecological niche modeling and summed with geographic information system tools. Three main clusters were obtained: one with species that shared potential occurrence areas mainly in deserts (P. pruinosa, P. timberlakei, C. digitata, C. palmata, C. foetidissima), another in moist forests (P. limitaris, P. atrata, C. lundelliana, C. o. martinezii) and a third mainly in dry forests (C. a. sororia, C. radicans, C. pedatifolia, P. azteca, P. smithi, P. crassidentata, P. utahensis). Some species with similar ecological niche presented potential shared areas that are also similar to their geographical distribution, like those occurring predominantly on deserts. However, some clustered species presented larger geographical areas, such as P. pruinosa and C. foetidissima suggesting other drivers than climatic conditions to shape their distributions. The domestication of Cucurbita and also the natural history of both genera were considered also as important factors. (C) 2011 Elsevier B.V. All rights reserved.

Hypo- and hyperthyroidism affect NEI concentration in discrete brain areas of adult male rats

To date, there has been only one in vitro study of the relationship between neuropeptide EI (NEI) and the hypothalamic-pituitary-thyroid (HPT) axis. To investigate the possible relationship between NEI and the HPT axis, we developed a rat model of hypothyroidism and hyperthyroidism that allows us to determine whether NEI content is altered in selected brain areas after treatment, as well as whether such alterations are related to the time of day. Hypothyroidism and hyperthyroidism, induced in male rats, with 6-propyl-1-thiouracil and L-thyroxine, respectively, were confirmed by determination of triiodothyronine, total thyroxine, and thyrotropin levels. All groups were studied at the morning and the afternoon. In rats with hypothyroidism, NEI concentration, evaluated on postinduction days 7 and 24, was unchanged or slightly elevated on day 7 but was decreased on day 24. In rats with hyperthyroidism, NEI content, which was evaluated after 4 days of L-thyroxine administration, was slightly elevated, principally in the preoptic area in the morning and in the median eminence-arcuate nucleus and pineal gland in the afternoon, the morning and afternoon NEI contents being similar in the controls. These results provide the bases to pursue the study of the interaction between NEI and the HPT axis. (C) 2011 Elsevier Inc. All rights reserved.

Identification of enteropathogenic and enterohaemorrhagic Escherichia coli strains by immunoserological detection of intimin

Aims: To evaluate the sensitivity and specificity of polyclonal and monoclonal antibodies (Mabs) against intimin in the detection of enteropathogenic and enterohaemorrhagic Escherichia coli isolates using immunoblotting. Methods and Results: Polyclonal and Mabs against the intimin-conserved region were raised, and their reactivities were compared in enteropathogenic E. coli (EPEC) and enterohaemorrhagic E. coli (EHEC) isolates using immunoblotting analysis. In comparison with rat antiserum, rabbit anti-intimin IgG-enriched fraction had a stronger recognition pattern to a wide spectrum of intimin types in different EPEC and EHEC serotypes. On the other hand, murine monoclonal IgG2b specific to intimin, with dissociation constant of 1 center dot 3 x 10-8 mol l-1, failed in the detection of some of these isolates. Conclusion: All employed antibodies showed 100% specificity, not reacting with any of the eae-negative isolates. The sensitivity range was according to the employed antisera, and 97% for rabbit anti-intimin IgG-enriched fraction, followed by 92% and 78% sensitivity with rat antisera and Mab. Significance and Impact of the Study: The rabbit anti-intimin IgG-enriched fraction in immunoblotting analysis is a useful tool for EPEC and EHEC diagnoses.

Mechanisms of TL for production of the 230 degrees C peak in natural sodalite

The thermoluminescence (TL) peak in natural sodalite near 230 degrees C which appears only after submitted to thermal treatments and to gamma irradiation has been studied in parallel with electron paramagnetic resonance (EPR) spectrum appearing under the same procedure This study revealed a full correlation between the 230 degrees C TL peak and the eleven hyperfine lines from EPR spectrum In both case the centers disappear at the same temperature and are restored after gamma irradiation A complete model for the 230 C TL peak is presented and discussed In addition to the correlation and TL model specific characteristics of the TL peaks are described (C) 2010 Elsevier B V All rights reserved

Synthesis and characterization of a new mebendazole salt: Mebendazole hydrochloride

Mebendazole hydrochloride [(5-benzoyl-1H-benzimidazole-2-yl)-carbamic acid methyl ester hydrochloride, MBZ.HCl], a new stable salt of mebendazole (MBZ), has been synthesized and characterized. It can easily be obtained from recrystallization of forms A, B, or C of MBZ in diverse solvents with the addition of hydrochloric acid solution. Crystallographic data reveals that the particular conformation adopted by the carbamic group contributes to the stability of the network. The crystal packing is stabilized by the presence of three N-H...Cl intermolecular interactions that form chains along the b axis. The XRD analyses of the three crystalline habits found in the crystallization process (square-based pyramids, pseudohexagonal plates, and prismatic) show equivalent diffraction patterns. The vibrational behavior is consistent with crystal structure. The most important functional groups show shifts to lower or higher frequencies in relation to the MBZ polymorphs. The thermal study on MBZ center dot HCI indicates that the compound is stable up to 160 degrees C approximately. Decomposition occurs in four steps. In the first step the HCl group is eliminated, and after that the remaining MBZ polymorph A decomposes in three steps, as happens with polymorphs B and C. (C) 2007 Wiley-Liss, Inc. and the American Pharmacists Association J Pharm Sci 97:542-552, 2008.

Structural relationships in the solid state of the anti-chagas agent (E)-phenylethenylbenzofuroxan

The crystal structure and the vibrational spectrum of a potential drug for Chagas`s disease treatment, the (E)-isomer of phenylethenylbenzofuroxan 1 (5(6)(E)-[(2-phenylethenyl)]benzo[1,2-c]1,2,5-oxadiazole N-oxide), are reported. In order to provide insights into structural relationships, quantum mechanical calculations were employed starting from crystal structure. These results have given theoretical support to state interesting structural features, such as the effect of some intermolecular contacts on the molecule conformation and the electronic delocalization decreasing through atoms of the benzofuroxan moiety. Furthermore, the MOGUL comparative analysis in the Cambridge Structural Database provided additional evidences on these structural behaviors of compound 1. Intermolecular contacts interfere on the intramolecular geometry, as, for instance, on the phenyl group orientation, which is twisted by 12.32(6)A degrees from the ethenylbenzofuroxan plane. The experimental Raman spectrum of compound 1 presents unexpected frequency shift and also anomalous Raman activities. At last, the molecule skeleton deformation and the characteristic vibrational modes were correlated by matching the experimental Raman spectrum to the calculated one.

Triple Structural Transition below Room Temperature in the Antifilarial Drug Diethylcarbamazine Citrate

A very unusual triple structural transition pattern below room temperature was observed for the antifilarial drug diethylcarbamazine citrate. Besides the first thermal, crystallographic, and vibrational investigations of this first-line drug used in clinical treatment for lymphatic filariasis, a noteworthy behavior with three structural transformations as a function of temperature was demonstrated by differential scanning calorimetry, Raman spectroscopy, and single-crystal X-ray diffractometry. Our X-ray data on single crystals allow for a complete featuring and understanding of all transitions, since the four structures associated with the three solid-solid phase transformations were accurately determined. Two of three structural transitions show an order-disorder mechanism and temperature hysteresis with exothermic peaks at 224 K (T(1)`) and 213 K (T(2)`) upon cooling and endothermic ones at 248 K (T(1)) and 226 K (T(2)) upon heating. The other transition occurs at 108 K (T(3)) and it is temperature-rate sensitive. Molecular displacements onto the (010) plane and conformational changes of the diethylcarbamazine backbone as a consequence of the C-H center dot center dot center dot N hydrogen bonding formation/cleavage between drug molecules explain the mechanism of the transitions at T(1)`/T(2). However, such changes are observed only on alternate columns of the drug intercalated by citrate chains, which leads to a doubling of the lattice period along the a axis of the 235 K structure with respect to the 150 and 293 K structures. At T(2)`/T(1), these structural alterations occur in all columns of the drug. At T(3), there is a rotation on the axis of the N-C bond between the carbamoyl moiety and an ethyl group of one crystallographically independent diethylcarbamazine molecule besides molecular shifts and other conformational alterations. The impact of this study is based on the fascinating finding in which the versatile capability of structural adaptation dependent on the thermal history was observed for a relatively simple organic salt, diethylcarbamazine citrate.

Solvothermal Preparation of Drug Crystals: Didanosine

For the first time, crystals of suitable size for X-ray diffractometry structure determination (Dian important anti-HI V drug were prepared under solvothermal conditions. In this study, the crystal structure of didanosine (2`,3`-dideoxyinosine, ddI) in the form of a hydrate was determined using single-crystal X-ray diffractometry. Powder X-ray diffraction analysis revealed that the solid-state phase of the drug incorporated into pharmaceutical solid dosage forms is isostructural to the solvothermally prepared ddI material, even though they do not exhibit an identical chemical composition due to different water fractions occupying hydrophobic channels formed within the crystal lattice. Two ddI conformers are present in the structure, in agreement with a previous structure elucidation attempt. Concerning the keto enol equilibrium of ddI, our crystal data and vibrational characterizations by Fourier transform infrared (FTIR) and FT-Raman spectroscopy techniques were conclusive to state that both conformers exist in the keto form, contrary to solid-state NMR spectroscopic assignments that suggested ddI molecules occur as enol tautomers. In addition, characterizations by thermal (differential scanning calorimetry) and spectroscopic techniques allowed us to understand the structural similarities and the differences related to the hydration pattern of the nonstoichiometric hydrates.

Rankamaite from the Urubu pegmatite, Itinga, Minas Gerais, Brazil: Crystal chemistry and Rietveld refinement

A new occurrence of rankamaite is here described at the Urubu pegmatite, Itinga municipality, Minas Gerais, Brazil. The mineral forms cream-white botryoidal aggregates of acicular to fibrous crystals, intimately associated with simpsonite, thoreaulite, cassiterite, quartz, elbaite, albite, and muscovite. The average of six chemical analyses obtained by electron microprobe is (range in parentheses, wt%): Na(2)O 2.08 (1.95-2.13), K(2)O 2.61 (2.52-2.74), Al(2)O(3) 1.96 (1.89-2.00), Fe(2)O(3) 0.01 (0.00-0.03), TiO(2) 0.02 (0.00-0.06), Ta(2)O(5) 81.04 (79.12-85.18), Nb(2)O(5) 9.49 (8.58-9.86), total 97.21 (95.95-101.50). The chemical formula derived from this analysis is (Na(1.55)K(1.28))(Sigma 2.83)(Ta(8.45)Nb(1.64)Al(0.89)Fe(0.01)(3+)Ti(0.01))(Sigma 11.00)[O(25.02)(OH)(5.98)](Sigma 31.00). Rankamaite is an orthorhombic ""tungsten bronze"" (OTB), crystallizing in the space group Cmmm. Its unit-cell parameters refined from X-ray diffraction powder data are: a = 17.224(3), b = 17.687(3), c = 3.9361(7) angstrom, V = 1199.1(3) angstrom(3), Z = 2. Rietveld refinement of the powder data was undertaken using the structure of LaTa(5)O(14) as a starting model for the rankamaite structure. The structural formula obtained with the Rietveld analyses is: (Na(2.21)K(1.26))Sigma(3.37)(Ta(9.12)NB(1.30) Al(0.59))(Sigma 11.00)[O(26.29)(OH)(4.71)](Sigma 31.00). The tantalum atoms are coordinated by six and seven oxygen atoms in the form of distorted TaO(6) octahedra and TaO(2) pentagonal bipyramids, respectively. Every pentagonal bipyramid shares edges with four octahedra, thus forming Ta(5)O(14) units. The potassium atom is in an 11-fold coordination, whereas one sodium atom is in a 10-fold and the other is in a 12-fold coordination. Raman and infrared spectroscopy were used to investigate the room-temperature spectra of rankamaite.