Women on March in Goa : the gender transition in Higher Education after the Statehood

This paper attempts to address the interesting phenomenon of dominance of women in higher educational sector of Goa-a remarkable postcolonial event which occurred after Goa attained statehood in 1987. The Indian state of Goa has been experiencing a rapid socio-economic and cultural transformation. At present it enjoys many of the highest human development indicators in India, matching some of the developed countries. Its’ projected population at present is 1.45 million (Indian decennial census 2001 reported 1.348 million). When the Portuguese rule ended, the literacy was just 31 % whereas it stood at 82 % in 2001. Goa is a highly urbanized state in India. In 1960 there were just five towns and 15 % urban population. In 2001 the figures were, 44 towns and 50 % urban population. On economic front Goa has made tremendous progress mainly on account of the growth of mining, tourism and the service sector. Tourist arrivals in Goa have exceeded the state’s population from 2001. The Gross state domestic product (GSDP) at current prices in 2003-04 was Indian Rupees (Rs.) 96570 million, up from Rs. 3930 million when Goa became a full-fledged state. The banks are flush with funds indicating a booming economy. Goa has lowest birth and death rates and a life expectancy of 68 years for the males and 72 for females. The sex ratio however has shown a declining trend since 1960, from 1066 to 960 in 2001 (Table 1).The sex ratio for 0-6 years age group was 933. On this background we intend to examine the changing pattern of female education in Goa.

Learning disabled and hearing-impaired

This paper discusses learning disabilities in children who are hearing impaired.

The Institution of Transmission Easement in Poland

The text presents an analysis of the institution of transmission easement, which is featured from the perspective of civil-law and public-law relations. The text does not address all the issues related to the institution of transmission easement, that is, no comprehensive analysis of the issues of the grounds for easement establishment, expiry, or remuneration and compensation for easement was conducted. The text presents a general description of the establishment of transmission easement against the backdrop of the Polish Civil Code and the Bill on Transmission Corridors of 18 July 2013, which is currently being drafted. The analysis of the easement institution, apart from the synthetic approach to legal provisions, features a functional and teleological interpretation. It is worth pointing out the aim that the legislator wished to achieve with respect to the work on new considerations both in the domain of the private and public law: 1. the legislator aimed to regulate the disorderly legal status of civil-law relations, but also to avoid dispute in the future, 2. with the aid of new regulations, the legislator wished to respond to the public interest.

Kipus: revista andina de letras. 17 (Reseñas)

Presenta las reseñas de los siguientes libros: Antonio Rodríguez Vicéns, DICCIONARIO DE EL QUIJOTE, Quito: Produbanco, 2003, 813 pp. -- Yanna Hadatty Mora, AUTOFAGIA Y NARRACIÓN: ESTRATEGIAS DE REPRESENTACIÓN EN LA NARRATIVA IBEROAMERICANA DE VANGUARDIA, 1922-1935, Madrid: Iberoamericana / Vervuert, 2003, 165 pp. -- Jorge Velasco Mackenzie, RIO DE SOMBRAS,Quito: Alfaguara, 2003, 268 pp. -- Martha Chávez, UNO DE ESTOS TRISTES DÍAS VIRTUALES, Guayaquil: Imaginaria, 2003. -- Jorge Dávila Vázquez, CÉSAR DÁVILA ANDRADE, COMBATE POÉTICO Y SUICIDIO, Cuenca: Facultad de Filosofía, Letras y Ciencias de la Educación, Universidad de Cuenca / Universidad Andina Simón Bolívar, Sede Ecuador, 1998, 348 pp. -- Yvonne Zúñiga, EL ALDABÓN DEL SUEÑO, Quito: Eskeletra Editorial, 2004, 128 pp. -- Carlos Vallejo, EN MI CUERPO NO SOY LIBRE, Quito: Edición de autor, 2003, 85 pp. -- Sandra Uribe Pérez, Sola sin tilde, Quito: Arcano Editores, 2003, 70 pp. -- Santiago Argüello Mejía, CUESTA ARRlBA, Quito: Casa de la Cultura Ecuatoriana, 2003. -- Carolina Andrade, REVISTA y REVUELTA, Quito: Eskeletra, 2003, 114 pp. -- Grínor Rojo DIEZ TESIS SOBRE LA CRÍTICA, Santiago de Chile: Lom Ediciones, 2001. -- Ricardo Maruri Castillo, PRESIDIO EN EL PARAÍSO, Guayaquil: Editorial Imaginaria, 2003, 64 pp. -- Abdón Ubidia: LA MADRIGUERA, Quito: El Conejo / Eskeletra, 2004, 346 pp.

Kipus: revista andina de letras. 11 (Reseñas)

Presenta las reseñas de los siguientes libros: Marcelo Báez, TIERRA DE NADIA, Quito: Libresa, 2000; 106 pp. -- Byron Rodríguez, BESTIARIO DE CENIZAS, 2a. ed., Quito: Eskeletra, 1999. -- Viviana Cordero, EL TEATRO DE LOS MONSTRUOS, Quito: coedición Libresa / B@ezOquendo, 2000; 310 pp. -- Fernando Cruz Kronfly, LA CARAVANA DE GARDEL. -- Jorge Dávila Vázquez, CÉSAR DÁVILA ANDRADE, COMBATE POÉTICO Y SUICIDIO, Cuenca: Universidad de Cuenca, 1999; 348 pp. -- Euler Granda, QUE TRATA DE UNOS GATOS, Quito: Casa de la Cultura Ecuatoriana, 1999. -- Edgar Freire, El BARRIO DE lOS PRODIGIOS (MEMORIAS DE UN NIÑO), Quito: Libresa, 1999; 178 pp. -- Jostein Gaarder, VITA BREVIS, Madrid: Siruela, 1997; 130 pp. -- Michael Handelsman, Lo AFRO Y LA PLURINACIONALIDAD: EL CASO ECUATORIANO VISTO DESDE SU LITERATURA, Mississippi: University of Mississippi, 1999; 196 pp. -- Iván Oñate, LA NADA SAGRADA, Quito: Eskeletra, 1999. -- Jorge Volpi, EN BUSCA DE KLINGSOR, Barcelona: Seix Barral, 1999. -- Rosa Montero, LA HLJA DEL CANÍBAL, Bogotá: Espasa, 1998; 338 pp. -- María E. Moscoso, LA CANCIÓN DE ROKOLA, Quito: El Conejo, 1999. -- Kenzaburo Oé, DINOS CÓMO SOBREVIVIR A NUESTRA LOCURA Barcelona: Anagrama, 1995. -- Pablo Rocca, compilador, PÁGINAS DE GUERRA (1806-1935), Montevideo: Banda Oriental, 1995; 87 pp. -- Javier Ponce, RESÍGNATE A PERDER, Quito: Seix Barral. 1998; 135 pp. -- Eduardo Rosenzvaig, LA CEPA. ARQUEOLOGÍA DE UNA CULTURA AZUCARERA, Buenos Aires: Universidad Nacional de Tucumán / Ediciones Letra Buena, 1999; tomo III, 608 pp. -- Abdón Ubidia, REFERENTES. ENSAYOS, Quito: El Conejo / UASB / Abya-Yala, 2000; 195 pp.

Comentario Internacional: revista del Centro Andino de Estudios Internacionales. 5 (Reseñas)

Presenta las reseñas de los siguientes libros: Perú: entre la realidad y la utopía. 180 años de Política Exterior. José Miguel Bákula. Fundación Academia Diplomática del Perú / Fondo de Cultura Económica. Lima, 2002, 2 tomos. -- Elementos para el debate de la seguridad nacional: política de la defensa nacional del Ecuador. Ministerio de Defensa del Ecuador, Quito, 2002, 271 pp. -- El malestar en la globalización. Joseph Stiglitz. Taurus, Buenos Aires, 348 pp. -- Apocalipsis perpetuo. Eduardo Moreano. Editorial Planeta del Ecuador. Noviembre 2002. 478 pp.

Procesos: revista ecuatoriana de historia. 35 (SOLO LIBROS/Reseñas)

Presenta las reseñas de los libros: Jaime Breilh Paz y Miño y Fanny Herrera, El proceso juliano. Pensamiento, utopía y militares solidarios, Quito, Corporación Editora Nacional/Universidad Andina Simón Bolívar, Sede Ecuador, 2011, 200 pp. -- Roberto Choque Canqui y Cristina Quisbert Quispe, Historia de una lucha desigual. Los contenidos ideológicos y políticos de las rebeliones indígenas de la pre y post revolución nacional, La Paz, Unidad de Investigaciones Históricas Unih-Pakaxa, 2012, 259 pp . -- Guadalupe Soasti Toscano, comp., Política, participación y ciudadanía en el proceso de independencia en la América Andina, Quito, Fundación Konrad Adenauer, 2008, 348 pp. -- Nicholas Cushner, Hacienda y obraje, los jesuitas y el inicio del capitalismo agrario en Quito colonial, 1600-1767, traducción de Gonzalo Ortiz Crespo, Biblioteca Básica de Quito, Instituto Metropolitano de Patrimonio, Quito, 2012, 399 pp.

Implicaciones contables y tributarias de la NIC 12 en el impuesto a la renta de empresas comerciales mediante el análisis de casos

En la actualidad, las Sociedades en el Ecuador elaboran sus Estados Financieros de acuerdo con las Normas Internacionales de Información Financiera (NIIF´s);esta normativa no siempre coincide con la aplicación de la legislación tributaria. Es por eso que el Comité de Normas Internacionales de Contabilidad (IASC) ha emitido la Norma Internacional de Contabilidad NIC No. 12 “Impuesto a las Ganancias”, con lo cual se pretende mostrar los efectos de estas diferencias en la preparación de los Estados Financieros y lo que se busca es reconocer el gasto por “Impuesto a las Ganancias” en el período en el que se registran los ingresos y gastos, independientemente al valor que se tenga que tributar al Fisco en el mismo período, por la aplicación de la normativa tributaria. En el Ecuador la Superintendencia de Compañías mediante resolución N. 06QICI004 del 21 de agosto del 2006, publicada en Registro Oficial N. 348 del 4 de septiembre del mismo año ordena la adopción de las NIIF de aplicación obligatoria por parte de las compañías y entidades sujetas al control y vigilancia de la Superintendencia de Compañías.Motivo por el cual la presente investigación intenta explicar de manera detallada cuáles son las implicaciones contables y tributarias de la aplicación o adopción de la Norma Internacional de Contabilidad No. 12 “Impuesto a las Ganancias” en el Ecuador para lo cual me basaré en la elaboración de casos prácticos.

Principales normas internacionales de información financiera y el impacto en el campo tributario sobre el impuesto a las ganancias en Ecuador

Las Normas Internacionales de Información Financiera NIIF´S se basan en los estándares de registro, valuación presentación y revelación de cada una de las transacciones que afectan los Estados Financieros. Las Normas NIIFS, incluyen el estudio de las Normas Internacionales de Contabilidad (NIC), dentro de estas consta la NIC No. 12, conocida en nuestro país como Impuesto a la Renta, y a nivel internacional como Impuesto a las Ganancias. En el Ecuador por los años 2004, se realiza el informe sobre la observancia de los Códigos y Normas (ROSC), el mismo que fue elaborado por un equipo del Banco Mundial, donde se recomienda dar inicio a la aplicación de normas y para lo cual las empresas públicas y privadas deben prepararse. La NIC 12, Impuesto a las Ganancias, es una norma internacional contable, que apoya específicamente en la interpretación fiscal y armonización contable mediante el reconocimiento de un gasto fiscal, un activo y/o un pasivo por impuestos diferidos. La disposición legal en Ecuador es emitida por la Superintendencia de Compañías, según Registro Oficial 348 del 4 de Septiembre del 2006, donde se manifiesta la obligatoriedad de la adopción NIIF, mientras que el Servicio de Rentas Internas, según Registro Oficial 718 del 6 de Junio del 2012 ( Resol: NAC12-0009), pone en tela de duda la aplicación de la NIC 12, sobre todo en la aplicación de los activos por impuesto diferidos, al no permitir reversar gastos no deducibles hasta Diciembre del 2014, sin embargo el Ejecutivo promulga una ley nominada: “ Ley Orgánica de Incentivos a la Producción y Prevención del Fraude Fiscal” publicada en el Registro Oficial No. 407 del 31 de Diciembre del 2014, misma que rige desde Enero 2015, esta ley reformatoria abarca esencialmente la posibilidad de reconocer impuesto diferidos, lo que permite de alguna manera armonizar la NIC 12.

Variability in the summer season hydrological cycle over the Atlantic-Europe region 1979-2007

Variability in aspects of the hydrological cycle over the Europe-Atlantic region during the summer season is analysed for the period 1979-2007, using observational estimates, reanalyses and climate model simulations. Warming and moistening trends are evident in observations and models although decadal changes in water vapour are not well represented by reanalyses, including the new European Centre for Medium Range Weather Forecasts (ECMWF) Interim reanalysis. Over the north Atlantic and northern Europe, observed water vapour trends are close to that expected from the temperature trends and Clausius-Clapeyron equation (7% K-1), larger than the model simulations. Precipitation over Europe is dominated by large-scale dynamics with positive phases of the North Atlantic Oscillation coinciding with drier conditions over north Europe and wetter conditions over the Mediterranean region. Evaporation trends over Europe are positive in reanalyses and models, especially for the Mediterranean region (1-3% per decade in reanalyses and climate models). Over the north Atlantic, declining precipitation combined with increased moisture contributed to an apparent rise in water vapour residence time. Maximum precipitation minus evaporation over the north Atlantic occurred during summer 1991, declining thereafter.

Displacement of Zn through acidic light-textured soils

In order to gain understanding of the movement of pollutant metals in soil. the chemical mechanisms involved in the transport of zinc were studied. The displacement of zinc through mixtures of sand and cation exchange resin was measured to validate the methods used for soil. With cation exchange capacities of 2.5 and 5.0 cmol(c) kg(-1). 5.6 and 8.4 pore volumes of 10 mM CaCl2, respectively, were required to displace a pulse of ZnCl2. A simple Burns-type model (Wineglass) using an adsorption coefficient (K-d) determined by fitting a straight line relationship to an adsorption isotherm gave a good fit to the data (K-d=0.73 and 1.29 ml g(-1), respectively). Surface and subsurface samples of an acidic sandy loam (organic matter 4.7 and 1.0%. cation exchange capacity (CEC) 11.8 and 6.1 cmol(c) kg(-1) respectively) were leached with 10 mM calcium chloride. nitrate and perchlorate. With chloride. the zinc pulse was displaced after 25 and 5 pore volumes, respectively. The Kd values were 6.1 and 2.0 ml g(-1). but are based on linear relationships fitted to isotherms which are both curved and show hysteresis. Thus. a simple model has limited value although it does give a general indication of rate of displacement. Leaching with chloride and perchlorate gave similar displacement and Kd values, but slower movement occurred with nitrate in both soil samples (35 and 7 pore volumes, respectively) which reflected higher Kd values when the isotherms were measured using this anion (7.7 and 2.8 ml g(-1) respectively). Although pH values were a little hi-her with nitrate in the leachates, the differences were insufficient to suggest that this increased the CEC enough to cause the delay. No increases in pH occurred with nitrate in the isotherm experiments. Geochem was used to calculate the proportions of Zn complexed with the three anions and with fulvic acid determined from measurements of dissolved organic matter. In all cases, more than 91% of the Zn was present as Zn2+ and there were only minor differences between the anions. Thus, there is an unexplained factor associated with the greater adsorption of Zn in the presence of nitrate. Because as little as five pore volumes of solution displaced Zn through the subsurface soil, contamination of ground waters may be a hazard where Zn is entering a light-textured soil, particularly where soil salinity is increased. Reductions in organic matter content due to cultivation will increase the hazard. (C) 2004 Elsevier B.V. All rights reserved.

El Nino-mean state-seasonal cycle interactions in a multi-model ensemble

The modelled El Nino-mean state-seasonal cycle interactions in 23 coupled ocean-atmosphere GCMs, including the recent IPCC AR4 models, are assessed and compared to observations and theory. The models show a clear improvement over previous generations in simulating the tropical Pacific climatology. Systematic biases still include too strong mean and seasonal cycle of trade winds. El Nino amplitude is shown to be an inverse function of the mean trade winds in agreement with the observed shift of 1976 and with theoretical studies. El Nino amplitude is further shown to be an inverse function of the relative strength of the seasonal cycle. When most of the energy is within the seasonal cycle, little is left for inter-annual signals and vice versa. An interannual coupling strength (ICS) is defined and its relation with the modelled El Nino frequency is compared to that predicted by theoretical models. An assessment of the modelled El Nino in term of SST mode (S-mode) or thermocline mode (T-mode) shows that most models are locked into a S-mode and that only a few models exhibit a hybrid mode, like in observations. It is concluded that several basic El Nino-mean state-seasonal cycle relationships proposed by either theory or analysis of observations seem to be reproduced by CGCMs. This is especially true for the amplitude of El Nino and is less clear for its frequency. Most of these relationships, first established for the pre-industrial control simulations, hold for the double and quadruple CO2 stabilized scenarios. The models that exhibit the largest El Nino amplitude change in these greenhouse gas (GHG) increase scenarios are those that exhibit a mode change towards a T-mode (either from S-mode to hybrid or hybrid to T-mode). This follows the observed 1976 climate shift in the tropical Pacific, and supports the-still debated-finding of studies that associated this shift to increased GHGs. In many respects, these models are also among those that best simulate the tropical Pacific climatology (ECHAM5/MPI-OM, GFDL-CM2.0, GFDL-CM2.1, MRI-CGM2.3.2, UKMO-HadCM3). Results from this large subset of models suggest the likelihood of increased El Nino amplitude in a warmer climate, though there is considerable spread of El Nino behaviour among the models and the changes in the subsurface thermocline properties that may be important for El Nino change could not be assessed. There are no clear indications of an El Nino frequency change with increased GHG.