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.

Cloacibacterium normanense gen. nov., sp nov., a novel bacterium in the family Flavobacteriaceae isolated from municipal wastewater

Phenotypic and phylogenetic studies were performed on three isolates of an unknown Gram-negative, facultatively anaerobic, non-motile, yellow-pigmented, rod-shaped organism isolated from raw sewage. 16S rRNA gene sequence analysis indicated that these strains were members of the Bergeyella-Chryseobacterium-Riemerella branch of the family Flavobacteriaceae. The unknown bacterium was readily distinguished from reference strains by 16S rRNA gene sequencing and biochemical tests. The organism contained menaquinone MK-6 as the predominant respiratory quinone and had a DNA G + C content of 31 mol%. A most probable number-PCR approach was developed to detect, and estimate the numbers of, this organism. Untreated wastewater from one plant yielded an estimated count of 1.4 x 10(5) cells ml(-1), and untreated wastewater from a second plant yielded an estimated count of 1.4 x 10(4) cells ml(-1). Signal was not detected from treated effluent or from human stool specimens. On the basis of the results of the study presented, it is proposed that the unknown bacterium be classified in a novel genus Cloacibacterium, as Cloacibacterium normanense gen. nov., sp. nov., which is also the type species. The type strain of Cloacibacterium normanense is strain NRS1(T) (=CCUG 46293(T)=CIP 108613(T) =ATCC BAA-825(T) = DSM 15886(T)).

NGOs, elite capture and community-driven development: perspectives in rural Mozambique

This article examines the problems of elite capture in community driven development (CDD). Drawing on two case studies of non-governmental organisation (NGO) intervention in rural Mozambique, the authors consider two important variables – 1) the diverse and complex contributions of local elites to CDD in different locations, and 2) the roles that non-elites play in monitoring and controlling leader activities – to argue that donors should be cautious about automatically assuming the prevalence of malevolent patrimonialism and its ill-effects in their projects. This is because the ‘checks and balances’ on elite behaviour that exist within locally-defined and historically-rooted forms of community-based governance are likely to be more effective than those introduced by the external intervener.

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.

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.

Neutrophil death induced by a triathlon competition in elite athletes

Introduction/Purpose: The effect of a triathlon competition on death of neutrophils from elite athletes was investigated. Methods: Blood was collected from 11 sedentary volunteers and 12 triathletes under rest and after a Half Ironman triathlon competition (2-km swimming, 80-km cycling, and 20-km running). Results: The triathlon competition increased DNA fragmentation, phosphatidylserine externalization, and reactive oxygen species production in neutrophils when compared to the results at rest. The proportion of neutrophils with mitochondrial transmembrane depolarization was increased in the triathletes at rest and after competition as compared with sedentary volunteers. Plasma levels of thiobarbituric acid reactive substances were increased in triathletes after competition. Expression of bcl-xL (antiapoptotic) was decreased and that of bax (proapoptotic) was increased, whereas intracellular neutral lipid content was lowered in neutrophils after the triathlon. A positive correlation was found between the proportion of neutrophils with DNA fragmentation and the plasma free fatty acid levels (r = 0.688, P < 0.05), which was elevated by threefold after competition. Plasma levels of oleic, linoleic, and stearic acids were increased in triathletes after the competition when compared with sedentary volunteers. The plasma concentration of these three fatty acids, measured after the triathlon competition, was toxic for 3-h cultured neutrophils obtained from sedentary volunteers. The maximal tolerable (nontoxic) concentration of the fatty acids by 3-h cultured neutrophils was 100 mu mol.L-1 for oleic and linoleic acids and 200 mu mol.L-1 for stearic acid. Conclusion: The triathlon competition induced neutrophil death possibly by apoptosis as indicated by DNA fragmentation and phosphatidylserine externalization. The increase in plasma levels of oleic, linoleic, and stearic acids induced by the competition may be involved in the neutrophil death observed possibly by increasing the production of reactive oxygen species and by decreasing the accumulation of intracellular neutral lipid.

Physiological demands of competitive elite cross-country skiing

Introduction Researchers have, for decades, contributed to an increased collective understanding of the physiological demands in cross-country skiing; however, almost all of these studies have used either non-elite subjects and/or performances that emulate cross-country skiing. To establish the physiological demands of cross-country skiing, it is important to relate the investigated physiological variables to the competitive performance of elite skiers. The overall aim of this doctoral thesis was, therefore, to investigate the external validity of physiological test variables to determine the physiological demands in competitive elite cross-country skiing. Methods The subjects in Study I – IV were elite male (I – III) and female (III – IV) cross-country skiers. In all studies, the relationship between test variables (general and ski-specific) and competitive performances (i.e. the results from competitions or the overall ski-ranking points of the International Ski Federation (FIS) for sprint (FISsprint) and distance (FISdist) races) were analysed. Test variables reflecting the subject’s general strength, upper-body and whole-body oxygen uptake, oxygen uptake and work intensity at the lactate threshold, mean upper-body power, lean mass, and maximal double-poling speed were investigated. Results The ability to maintain a high work rate without accumulating lactate is an indicator of distance performance, independent of sex (I, IV). Independent of sex, high oxygen uptake in whole-body and upper-body exercise was important for both sprint (II, IV) and distance (I, IV) performance. The maximal double-poling speed and 60-s double-poling mean power output were indicators of sprint (IV) and distance performance (I), respectively. Lean mass was correlated with distance performance for women (III), whereas correlations were found between lean mass and sprint performance among both male and female skiers (III). Moreover, no correlations between distance performance and test variables were derived from tests of knee-extension peak torque, vertical jumps, or double poling on a ski-ergometer with 20-s and 360-s durations (I), whereas gross efficiency while treadmill roller skiing showed no correlation with either distance or sprint performance in cross-country skiing (IV). Conclusion The results in this thesis show that, depending on discipline and sex, maximal and peak oxygen uptake, work intensity at the lactate threshold, lean mass, double-poling mean power output, and double-poling maximal speed are all externally valid physiological test variables for evaluation of performance capability among elite cross-country skiers; however, to optimally indicate performance capability different test-variable expressions should be used; in general, the absolute expression appears to be a better indicator of competitive sprint performance whereas the influence of body mass should be considered when evaluating competitive distance performance capability of elite cross-country skiers.

Optimal V. O2max-to-mass ratio for predicting 15 km performance among elite male cross-country skiers

The aim of this study was 1) to validate the 0.5 body-mass exponent for maximal oxygen uptake (V. O2max) as the optimal predictor of performance in a 15 km classical-technique skiing competition among elite male cross-country skiers and 2) to evaluate the influence of distance covered on the body-mass exponent for V. O2max among elite male skiers. Twenty-four elite male skiers (age: 21.4±3.3 years [mean ± standard deviation]) completed an incremental treadmill roller-skiing test to determine their V. O2max. Performance data were collected from a 15 km classicaltechnique cross-country skiing competition performed on a 5 km course. Power-function modeling (ie, an allometric scaling approach) was used to establish the optimal body-mass exponent for V . O2max to predict the skiing performance. The optimal power-function models were found to be race speed = 8.83⋅(V . O2max m-0.53) 0.66 and lap speed = 5.89⋅(V . O2max m-(0.49+0.018lap)) 0.43e0.010age, which explained 69% and 81% of the variance in skiing speed, respectively. All the variables contributed to the models. Based on the validation results, it may be recommended that V. O2max divided by the square root of body mass (mL⋅min−1 ⋅kg−0.5) should be used when elite male skiers’ performance capability in 15 km classical-technique races is evaluated. Moreover, the body-mass exponent for V . O2max was demonstrated to be influenced by the distance covered, indicating that heavier skiers have a more pronounced positive pacing profile (ie, race speed gradually decreasing throughout the race) compared to that of lighter skiers.

AN APPROACH TO ILLUSTRATE STRATEGIES FOR IMPROVED ENERGY EFFICIENCY AT THE MUNICIPAL LEVEL

REESBE

TCC também é notícia: estudo de caso da Agência Experimental de Divulgação Científica da Universidade Municipal de São Caetano do Sul (USCS)

Artigo apresentado em congresso nacional de comunicação