Evolución histórica del impuesto de patente municipal en el Ecuador. Análisis de los principios de capacidad contributiva y de legalidad

El objetivo principal de la presente investigación es conocer la transformación que el impuesto de patente ha sufrido desde el momento de su creación hasta nuestros días, y en ese sentido, evidenciar su evolución histórica en relación con los principios de capacidad contributiva y de legalidad. Para lograr este objetivo, hemos dividido la investigación en tres capítulos. El primero, referente a los aspectos generales del impuesto que devela sus elementos esenciales como el hecho generador, sujetos, la cuantificación relacionada con la base imponible y la tarifa, las exenciones, deducciones y el período de causación. El segundo capítulo trata específicamente de un análisis de los principios de legalidad y capacidad contributiva en base al desarrollo normativo experimentado en este impuesto; para lo cual hemos visto conveniente de entrada, aludir dichos principios en un plano conceptual, para de allí evidenciar su desarrollo en el marco normativo aplicable en la esfera municipal. En el tercer capítulo nos adentramos en la historia y buscamos conocer el origen y evolución del impuesto de patente en el Ecuador con breves antecedentes también en los tiempos anteriores a la república. En ese ejercicio investigativo, auscultamos las fuentes normativas de este impuesto que se han venido generando, y procedemos a analizar cada una de las Leyes de Régimen Municipal a partir del año de 1966 hasta el actual Código Orgánico de Organización Territorial Autonomía y Descentralización –COOTAD-, estableciendo los avances y retrocesos respecto a las regulaciones de este impuesto.

Simplificación de la tributación municipal

El Municipio del Distrito Metropolitano de Quito, al igual que todos los Gobiernos Autónomos Descentralizados Municipales del Ecuador se encarga de administrar los tributos municipales que se encuentran establecidos en el COOTAD, y los que puede crear mediante ordenanza para aplicación dentro de su jurisdicción; la dirección metropolitana financiera tributaria por medio de sus áreas se encarga emitir resoluciones motivadas, ejercer la facultad determinadora, establecer sanciones, defender a la administración en el proceso contencioso tributario, por medio de la tesorería que pertenece a la dirección metropolitana financiera se efectúa la recaudación de los tributos y las acciones de coactivas; para esta investigación se propuso conocer y analizar los impuestos municipales del Distrito Metropolitano de Quito para la simplificación, el mejoramiento de su recaudación y administración, con el fin de realizar una propuesta enfocada al mejoramiento de la administración municipal, para lo cual se ha recopilado información de la institución, se ha realizado un análisis de cuatro años, desde el 2008 hasta el 2011 para determinar el comportamiento de los valores recaudados en lo que a impuestos se refiere, llegando a establecer que el Municipio del Distrito Metropolitano de Quito en los años analizados ha mantenido un comportamiento constante, no se evidenció una mejora representativa en recaudación por lo que se considera necesario realizar una revisión en la gestión y procesos de la administración.

La influencia de los estilos de liderazgo en los niveles de satisfacción laboral de los empleados del GAD Municipal de Loja

La presente investigación tiene como objetivo determinar el grado de influencia de los distintos estilos de liderazgo en los niveles de satisfacción laboral de los empleados del GAD Municipal de Loja. La literatura expuesta, nos permite analizar la diversidad de teorías y conceptos sobre las organizaciones, liderazgo, actitudes, motivación y satisfacción laboral. La población objeto está constituida por 134 empleados. Para identificar el estilo de liderazgo se utiliza el test del Grid Gerencial, dirigido a 14 directores y jefes de todos los departamentos del GAD Municipal de Loja. Los resultados encontrados evidencian que los estilos de liderazgo predominantes son el “club social, empobrecido y el equilibrado”; por lo tanto las respuestas de satisfacción se relacionan con los tres estilos. En lo que respecta a los resultados de satisfacción en el trabajo los empleados no se encuentran altamente satisfechos, ante los estilos de liderazgo predominantes. Por tal motivo, se presentan algunas conclusiones y recomendaciones dirigidas al GAD Municipal de Loja, con la finalidad de sensibilizar la formación de administradores y líderes, ya que así se puede mejorar el desempeño laboral.

Análisis sobre el posible efecto económico negativo en utilidades del sujeto pasivo, como consecuencia de un sistema tarifario débil del impuesto de patente municipal

La Constitución de la República del Ecuador estipula que el régimen tributario se regirá por los principios de generalidad, progresividad, eficiencia, simplicidad administrativa, irretroactividad, equidad, transparencia y suficiencia recaudatoria. El Código Orgánico de Organización Territorial, Autonomía y Descentralización establece la obligación de obtener la patente municipal o metropolitana y al pago anual del impuesto, a las personas naturales, jurídicas, sociedades, nacionales o extranjeras, domiciliadas o con establecimiento en la respectiva jurisdicción municipal o metropolitana, que ejerzan permanentemente actividades comerciales, industriales, financieras, inmobiliarias y profesionales, se determina mediante ordenanza y en función del patrimonio de los sujetos pasivos dentro del cantón. Bajo este esquema jurídico, el objetivo del presente trabajo de investigación es realizar un análisis sobre el posible efecto económico negativo en las utilidades del sujeto pasivo, como consecuencia de un sistema tarifario débil del impuesto de patente municipal, originado porque el modelo de descentralización ocasiona que no exista una política única que regule este tributo a escala nacional, por lo que la normativa establecida en ciudades como Quito, Guayaquil y Cuenca, puede causar en los contribuyentes cierto nivel de desconcierto y contrariedad debido a que se encuentran sometidos en cada cantón a la ordenanza respectiva para cumplir con sus compromisos tributarios. El estudio se encuentra dividido en tres capítulos el primero de los cuáles aborda aspectos normativos para la inmersión en el estudio del tema abordado; en el segundo acápite se establece un estudio comparativo entre los cantones Quito, Guayaquil y Cuenca en cuanto a capacidad contributiva y legalidad de cada uno de ellos, para finalizar con un análisis comparativo que sustentará el trabajo investigativo.

Statistical modeling suggests that antiandrogens in effluents from wastewater treatment works contribute to widespread sexual disruption in fish living in English rivers.

BACKGROUND: The widespread occurrence of feminized male fish downstream of some wastewater treatment works has led to substantial interest from ecologists and public health professionals. This concern stems from the view that the effects observed have a parallel in humans, and that both phenomena are caused by exposure to mixtures of contaminants that interfere with reproductive development. The evidence for a "wildlife-human connection" is, however, weak: Testicular dysgenesis syndrome, seen in human males, is most easily reproduced in rodent models by exposure to mixtures of antiandrogenic chemicals. In contrast, the accepted explanation for feminization of wild male fish is that it results mainly from exposure to steroidal estrogens originating primarily from human excretion. OBJECTIVES: We sought to further explore the hypothesis that endocrine disruption in fish is multi-causal, resulting from exposure to mixtures of chemicals with both estrogenic and antiandrogenic properties. METHODS: We used hierarchical generalized linear and generalized additive statistical modeling to explore the associations between modeled concentrations and activities of estrogenic and antiandrogenic chemicals in 30 U.K. rivers and feminized responses seen in wild fish living in these rivers. RESULTS: In addition to the estrogenic substances, antiandrogenic activity was prevalent in almost all treated sewage effluents tested. Further, the results of the modeling demonstrated that feminizing effects in wild fish could be best modeled as a function of their predicted exposure to both anti-androgens and estrogens or to antiandrogens alone. CONCLUSION: The results provide a strong argument for a multicausal etiology of widespread feminization of wild fish in U.K. rivers involving contributions from both steroidal estrogens and xeno-estrogens and from other (as yet unknown) contaminants with antiandrogenic properties. These results may add farther credence to the hypothesis that endocrine-disrupting effects seen in wild fish and in humans are caused by similar combinations of endocrine-disrupting chemical cocktails.

Distribution and availability of trace elements in municipal solid waste composts

Trace element contamination is one of the main problems linked to the quality of compost, especially when it is produced from urban wastes, which can lead to high levels of some potentially toxic elements such as Cu, Pb or Zn. In this work, the distribution and bioavailability of five elements (Cu, Zn, Pb, Cr and Ni) were studied in five Spanish composts obtained from different feedstocks (municipal solid waste, garden trimmings, sewage sludge and mixed manure). The five composts showed high total concentrations of these elements, which in some cases limited their commercialization due to legal imperatives. First, a physical fractionation of the composts was performed, and the five elements were determined in each size fraction. Their availability was assessed by several methods of extraction (water, CaCl2–DTPA, the PBET extract, the TCLP extract, and sodium pyrophosphate), and their chemical distribution was assessed using the BCR sequential extraction procedure. The results showed that the finer fractions were enriched with the elements studied, and that Cu, Pb and Zn were the most potentially problematic ones, due to both their high total concentrations and availability. The partition into the BCR fractions was different for each element, but the differences between composts were scarce. Pb was evenly distributed among the four fractions defined in the BCR (soluble, oxidizable, reducible and residual); Cu was mainly found in the oxidizable fraction, linked to organic matter, and Zn was mainly associated to the reducible fraction (iron oxides), while Ni and Cr were mainly present almost exclusively in the residual fraction. It was not possible to establish a univocal relation between trace elements availability and their BCR fractionation. Given the differences existing for the availability and distribution of these elements, which not always were related to their total concentrations, we think that legal limits should consider availability, in order to achieve a more realistic assessment of the risks linked to compost use.

Sanitation assessment of wastewater treated by stabilization ponds for potential reuse in agricultural irrigation sanitation assessment

Wastewater reuse has become an important alternative to agricultural irrigation; on the other hand, it poses concern with regard to public health. Total coliform and Escherichia coli concentration, presence of helminth eggs and Salmonella, and physical-chemical parameters were evaluated in raw and treated wastewater. Chemical and biochemical oxygen demand removal efficiency was 74.6 and 77.9%, respectively. As for organic nitrogen, total phosphorus, and total suspended solids, total efficiency removal was 17.4, 12.5, and 32.9%, respectively. The average density of total coliforms and E. coli was 3.5 x 10(9) and 1.8 x 10(8) MPN/100 mL and 1.1 x 10(7) MPN/100 mL and 3.9 x 10(5) MPN/100 mL for raw and treated wastewater, respectively. Ascaris eggs were observed in 80.8% of the samples collected, and viable eggs in 42.3% of the samples. Salmonella was detected in 36.4% of the samples. The values observed in treated wastewater did not show the adequate bacteriological quality, as recommended by World Health Organization (Geneva, Switzerland). Therefore, additional measures should be taken to achieve an improved microbiological and parasitological quality.

Dynamics of Aeromonas species isolated from wastewater treatment system

Aeromonas are widely distributed in the aquatic environment, and are considered to be emerging organisms that can produce a series of virulence factors. The present study was carried out in a sanitary sewage stabilization pond treatment system, located in Lins, State of Sao Paulo, Brazil. Most probable number was applied for estimation of the genus Aeromonas. Colony isolation was carried out on blood agar ampicillin and confirmed by biochemical characterization. Aeromonas species were isolated in 72.4% of influent samples, and in 55.2 and 48.3% of effluent from anaerobic and facultative lagoons, respectively. Thirteen Aeromonas species were isolated, representing most of the recognized species of these organisms. Even though it was possible to observe a tendency of decrease, total elimination of these organisms from the studied system was not achieved. Understanding of the pathogenic organism`s dynamics in wastewater treatment systems with a reuse potential is especially important because of the risk it represents.

Effect of enzymatic pretreatment and increasing the organic loading rate of lipid-rich wastewater treated in a hybrid UASB reactor

This study aimed at evaluating the effect of increasing organic loading rates and of enzyme pretreatment on the stability and efficiency of a hybrid upflow anaerobic sludge blanket reactor (UASBh) treating dairy effluent. The UASBh was submitted to the following average organic loading rates (OLR) 0.98 Kg.m(-3).d(-1), 4.58 Kg.m(-3).d(-1), 8.89 Kg.m(-3).d(-1) and 15.73 Kg.m(-3).d(-1), and with the higher value, the reactor was fed with effluent with and without an enzymatic pretreatment to hydrolyze fats. The hydraulic detention time was 24 h, and the temperature was 30 +/- 2 degrees C. The reactor was equipped with a superior foam bed and showed good efficiency and stability until an OLR of 8.89 Kg.m(-3).d(-1). The foam bed was efficient for solid retention and residual volatile acid concentration consumption. The enzymatic pretreatment did not contribute to the process stability, propitiating loss in both biomass and system efficiency. Specific methanogenic activity tests indicated the presence of inhibition after the sludge had been submitted to the pretreated effluent It was concluded that continuous exposure to the hydrolysis products or to the enzyme caused a dramatic drop in the efficiency and stability of the process, and the single exposure of the biomass to this condition did not inhibit methane formation. (C) 2011 Elsevier B.V. All rights reserved.

Apocynaceae sensun strictum from the Mucuge Municipal Park, Bahia, Brazil, including the valid publication of two names in Mandevilla Lindl.

Apocynaceae sensun strictum from the Mucuge Municipal Park, Bahia, Brazil, including the valid publication of two names in Mandevilla Lindl. The flora of Rauvolfioideae and Apocynoideae, which together form Apocynaceae s.s., from the Mucuge Municipal Park, Chapada Diamantina, State of Bahia, Brazil, is presented. Eight species and five genera were recognized. Mandevilla is the most diverse genus, With four species: M. scabra (Hoffmans. ex Roem. & Schult.) K. Schum., M. tenuifolia (J.C. Mikan) Woodson, M. bahiensis (Woodson) M.F. Sales & Kinoshita-Gouvea, and M.microphylla (Stadelm.) M.F. Sales & Kinoshita-Gouvea, the last two are a new status and a new combination, respectively, whose names are being validly published here. The four remaining genera are each represented by one species: Couma rigida Mull. Arg., Stipecoma peltigera (Stadelm.) Mull Arg,, Temnadenia violacea (Veil.) Miers, and Himatanthus bracteatus (A. DC.) Woodson. Identification key, descriptions, comments and illustrations are presented for every species.

Cassava wastewater as a substrate for the simultaneous production of rhamnolipids and polyhydroxyalkanoates by Pseudomonas aeruginosa

Glycerol, cassava wastewater (CW), waste cooking oil and CW with waste frying oils were evaluated as alternative low-cost carbon substrates for the production of rhamnolipids and polyhydroxyalkanoates (PHAs) by various Pseudomonas aeruginosa strains. The polymers and surfactants produced were characterized by gas chromatography-mass spectrophotometry (MS) and by high-performance liquid chromatography-MS, and their composition was found to vary with the carbon source and the strain used in the fermentation. The best overall production of rhamnolipids and PHAs was obtained with CW with frying oil as the carbon source, with PHA production corresponding to 39% of the cell dry weight and rhamnolipid production being 660 mg l(-1). Under these conditions, the surface tension of the culture decreased to 30 mN m(-1), and the critical micelle concentration was 26.5 mg l(-1). It would appear that CW with frying oil has the highest potential as an alternative substrate, and its use may contribute to a reduction in the overall environmental impact generated by discarding such residues.

Anodic oxidation of wastewater containing the Reactive Orange 16 Dye using heavily boron-doped diamond electrodes

Boron-doped diamond (BDD) films grown on the titanium substrate were used to study the electrochemical degradation of Reactive Orange (RO) 16 Dye. The films were produced by hot filament chemical vapor deposition (HFCVD) technique using two different boron concentrations. The growth parameters were controlled to obtain heavily doped diamond films. They were named as E1 and E2 electrodes, with acceptor concentrations of 4.0 and 8.0 x 10(21) atoms cm(-3), respectively. The boron levels were evaluated from Mott-Schottky plots also corroborated by Raman`s spectra, which characterized the film quality as well as its physical property. Scanning Electron Microscopy showed well-defined microcrystalline grain morphologies with crystal orientation mixtures of (1 1 1) and (1 00). The electrode efficiencies were studied from the advanced oxidation process (AOP) to degrade electrochemically the Reactive Orange 16 azo-dye (RO16). The results were analyzed by UV/VIS spectroscopy, total organic carbon (TOC) and high-performance liquid chromatography (HPLC) techniques. From UV/VIS spectra the highest doped electrode (E2) showed the best efficiency for both, the aromaticity reduction and the azo group fracture. These tendencies were confirmed by the TOC and chromatographic measurements. Besides, the results showed a direct relationship among the BDD morphology, physical property, and its performance during the degradation process. (C) 2011 Elsevier B.V. All rights reserved.