Aplicación de las garantías del derecho a la defensa en el procedimiento del reclamo tributario

La autoridad administrativa tributaria posee entre sus competencias la de determinar la obligación fiscal que corresponde ser observada a los contribuyentes. A su vez, los contribuyentes poseen el derecho de buscar que errores materiales o formales en el ejercicio de dicha facultad determinadora sean corregidos a través de varias vías de impugnación, tanto en sede administrativa como en sede jurisdiccional. En lo que se refiere a la sede administrativa, el reclamo es el instituto adecuado para conducirla impugnación de actos determinativos. Es obligación de la Administración el atender este tipo de impugnaciones y darles el trámite legalmente previsto. Pero además de las previsiones legales, la conducción del procedimiento ha de informar la estricta observancia de las garantías que conforman el debido proceso y que se identifican con la tutela del derecho a la defensa de los administrados. Estas garantías se encuentran constitucionalizadas y aun con yerros en la redacción de las mismas, es innegable que son aplicables no sólo a procesos judiciales sino también a procedimientos administrativos. Esto en la mayoría de los casos, pues existen alguna de estas garantías que por su naturaleza, solo serán observables en sede judicial. En la presente investigación expongo un análisis de la aplicación de las garantías del derecho a la defensa en el procedimiento del reclamo tributario, realizando un estudio de cada una de las garantías y determinando el alcance que cada una de ellas posee en este tipo de impugnaciones a actos administrativos de naturaleza tributaria.

Evaluación, desde un enfoque constructivista, del desempeño de los docentes del Área de Lengua y Literatura de la Unidad Educativa “Ciudad de Alausí”, durante el primer quimestre del año lectivo 2014 – 2015

Evaluación, desde un enfoque constructivista, del desempeño de los docentes del Área de Lengua y Literatura de la Unidad Educativa “Ciudad de Alausí”, durante el primer quimestre del año lectivo 2014 – 2015, analiza la utilización de métodos de evaluación emitidos por el Ministerio de Educación y propone la aplicación de otros indicadores para medir el desempeño de los docentes. La investigación utiliza la información bibliográfica, referente al enfoque constructivista, tomada de diferentes autores. Esta permitió fundamentar los temas y subtemas tratados y a su vez elaborar indicadores, que sin alejarse de los actualmente utilizados, se acercan más al desarrollo de los docentes del Área de Lengua y Literatura de esta institución educativa. Así también se consideró generalidades de la Unidad Educativa y los resultados de la evaluación aplicada en el período de estudio. Se aplicaron encuestas a los docentes para conocer los instrumentos que utilizan en su labor diaria y sus opiniones sobre qué se requiere para mejorar el proceso de enseñanzaaprendizaje en su área. Los resultados evidencian que deben aplicarse correctivos y brindar la oportunidad a los docentes para que desarrollen mejor sus capacidades. Por último se propone una serie de componentes, estándares e indicadores enfocados más en la construcción permanente del conocimiento, capacidades y habilidades del docente con el fin de apoyar a los estudiantes en la obtención de un mejor rendimiento. En el capítulo primero se desarrolla el marco teórico sobre la Evaluación. Se parte de su definición para proseguir con la evaluación constructivista y el modelo general para elaborar este tipo de evaluación. En el capítulo segundo se describen las generalidades de la Unidad Educativa “Ciudad de Alausí”, enfatizando en la situación actual de la evaluación a los docentes del área de Literatura. En el capítulo tercero se analizan los resultados de los instrumentos utilizados por los docentes para evaluar los procesos de enseñanzaaprendizaje y los resultados de la autoevaluación obtenidos por medio del formulario emitido por el Ministerio de Educación. En el capítulo cuarto, “Propuesta de indicadores para la evaluación con enfoque constructivista del desempeño docente para el Área de Lengua y Literatura”, se incluyen componentes, estándares, indicadores y fichas de seguimiento que se consideran aportarán a la evaluación de los docentes del Área.

Retóricas del exilio. El decir y el saber de la literatura sobre los “lugares otros”: un acercamiento a las obras La nave de los locos de Cristina Peri Rossi y Antígona furiosa de Griselda Gambaro

El exilio ha sido abordado desde distintas áreas de reflexión como una problemática social. Problemática que se fundamenta en la separación de un individuo del lugar en el que vive: muestra una carga negativa en tanto destierro y fragmentación. A partir de las dictaduras militares y los sistemas patriarcales que se imponen en América Latina, sobre todo en lo concerniente al Cono Sur, han surgido obras como La nave de los locos y Antígona Furiosa de la mano de escritoras que experimentaron esa separación y desarraigo. Inscrito el exilio como objeto literario en estas obras, y al tomar en cuenta a la literaturidad como un medio de reflexión y crítica de los modelos perceptivos que hacen al mundo inteligible, ¿sería posible desfamiliarizar la experiencia del exilio de su sentido generalizado en tanto abandono y fragmentación? Sin caer en idealismos o romanticismo, ¿se podría hallar en el exilio algún tipo de saber y decir que devele un estado distinto a sus concepciones o percepciones más consensuadas? ¿Es posible encontrar, en estas obras, al exilio como una manifestación de revelación más que de padecimiento?

Global observed changes in daily climate extremes of temperature and precipitation

A suite of climate change indices derived from daily temperature and precipitation data, with a primary focus on extreme events, were computed and analyzed. By setting an exact formula for each index and using specially designed software, analyses done in different countries have been combined seamlessly. This has enabled the presentation of the most up-to-date and comprehensive global picture of trends in extreme temperature and precipitation indices using results from a number of workshops held in data-sparse regions and high-quality station data supplied by numerous scientists world wide. Seasonal and annual indices for the period 1951-2003 were gridded. Trends in the gridded fields were computed and tested for statistical significance. Results showed widespread significant changes in temperature extremes associated with warming, especially for those indices derived from daily minimum temperature. Over 70% of the global land area sampled showed a significant decrease in the annual occurrence of cold nights and a significant increase in the annual occurrence of warm nights. Some regions experienced a more than doubling of these indices. This implies a positive shift in the distribution of daily minimum temperature throughout the globe. Daily maximum temperature indices showed similar changes but with smaller magnitudes. Precipitation changes showed a widespread and significant increase, but the changes are much less spatially coherent compared with temperature change. Probability distributions of indices derived from approximately 200 temperature and 600 precipitation stations, with near-complete data for 1901-2003 and covering a very large region of the Northern Hemisphere midlatitudes (and parts of Australia for precipitation) were analyzed for the periods 1901-1950, 1951-1978 and 1979-2003. Results indicate a significant warming throughout the 20th century. Differences in temperature indices distributions are particularly pronounced between the most recent two periods and for those indices related to minimum temperature. An analysis of those indices for which seasonal time series are available shows that these changes occur for all seasons although they are generally least pronounced for September to November. Precipitation indices show a tendency toward wetter conditions throughout the 20th century.

Evolution of functional diversity in the cupin superfamily

The cupin superfamily of proteins is among the most functionally diverse of any described to date. It was named on the basis of the conserved beta-barrel fold ('cupa' is the Latin term for a small barrel), and comprises both enzymatic and non-enzymatic members, which have either one or two cupin domains. Within the conserved tertiary structure, the variety of biochemical function is provided by minor variation of the residues in the active site and the identity of the bound metal ion. This review discusses the advantages of this particular scaffold and provides an evolutionary analysis of 18 different subclasses within the cupin superfamily.

Species richness declines and biotic homogenization have slowed down for NW-European pollinators and plants

Concern about biodiversity loss has led to increased public investment in conservation. Whereas there is a widespread perception that such initiatives have been unsuccessful, there are few quantitative tests of this perception. Here, we evaluate whether rates of biodiversity change have altered in recent decades in three European countries (Great Britain, Netherlands and Belgium) for plants and flower visiting insects. We compared four 20-year periods, comparing periods of rapid land-use intensification and natural habitat loss (1930–1990) with a period of increased conservation investment (post-1990). We found that extensive species richness loss and biotic homogenisation occurred before 1990, whereas these negative trends became substantially less accentuated during recent decades, being partially reversed for certain taxa (e.g. bees in Great Britain and Netherlands). These results highlight the potential to maintain or even restore current species assemblages (which despite past extinctions are still of great conservation value), at least in regions where large-scale land-use intensification and natural habitat loss has ceased.

Species distribution models for crop pollination: a modelling framework applied to Great Britain

Insect pollination benefits over three quarters of the world's major crops. There is growing concern that observed declines in pollinators may impact on production and revenues from animal pollinated crops. Knowing the distribution of pollinators is therefore crucial for estimating their availability to pollinate crops; however, in general, we have an incomplete knowledge of where these pollinators occur. We propose a method to predict geographical patterns of pollination service to crops, novel in two elements: the use of pollinator records rather than expert knowledge to predict pollinator occurrence, and the inclusion of the managed pollinator supply. We integrated a maximum entropy species distribution model (SDM) with an existing pollination service model (PSM) to derive the availability of pollinators for crop pollination. We used nation-wide records of wild and managed pollinators (honey bees) as well as agricultural data from Great Britain. We first calibrated the SDM on a representative sample of bee and hoverfly crop pollinator species, evaluating the effects of different settings on model performance and on its capacity to identify the most important predictors. The importance of the different predictors was better resolved by SDM derived from simpler functions, with consistent results for bees and hoverflies. We then used the species distributions from the calibrated model to predict pollination service of wild and managed pollinators, using field beans as a test case. The PSM allowed us to spatially characterize the contribution of wild and managed pollinators and also identify areas potentially vulnerable to low pollination service provision, which can help direct local scale interventions. This approach can be extended to investigate geographical mismatches between crop pollination demand and the availability of pollinators, resulting from environmental change or policy scenarios.

Testing projected wild bee distributions in agricultural habitats: predictive power depends on species traits and habitat type

Species distribution models (SDM) are increasingly used to understand the factors that regulate variation in biodiversity patterns and to help plan conservation strategies. However, these models are rarely validated with independently collected data and it is unclear whether SDM performance is maintained across distinct habitats and for species with different functional traits. Highly mobile species, such as bees, can be particularly challenging to model. Here, we use independent sets of occurrence data collected systematically in several agricultural habitats to test how the predictive performance of SDMs for wild bee species depends on species traits, habitat type, and sampling technique. We used a species distribution modeling approach parametrized for the Netherlands, with presence records from 1990 to 2010 for 193 Dutch wild bees. For each species, we built a Maxent model based on 13 climate and landscape variables. We tested the predictive performance of the SDMs with independent datasets collected from orchards and arable fields across the Netherlands from 2010 to 2013, using transect surveys or pan traps. Model predictive performance depended on species traits and habitat type. Occurrence of bee species specialized in habitat and diet was better predicted than generalist bees. Predictions of habitat suitability were also more precise for habitats that are temporally more stable (orchards) than for habitats that suffer regular alterations (arable), particularly for small, solitary bees. As a conservation tool, SDMs are best suited to modeling rarer, specialist species than more generalist and will work best in long-term stable habitats. The variability of complex, short-term habitats is difficult to capture in such models and historical land use generally has low thematic resolution. To improve SDMs’ usefulness, models require explanatory variables and collection data that include detailed landscape characteristics, for example, variability of crops and flower availability. Additionally, testing SDMs with field surveys should involve multiple collection techniques.

Invasive grasses and native Asteraceae in the Brazilian Cerrado

Anthropogenic disturbances frequently modify natural disturbance regimes and foster the invasion and spread of nonindigenous species. However, there is some dispute about whether disturbance events or invasive plants themselves are the major factors promoting the local extinction of native plant species. Here, we used a set of savanna remnants comprising a gradient of invasive grass cover to evaluate whether the species richness of Asteraceae, a major component of the Brazilian Cerrado, is affected by invasive grass cover, or alternatively, whether variation in richness can be directly ascribed to disturbance-related variables. Furthermore, we evaluate whether habitat-specialist Asteraceae differ from habitat generalist species in their responses to grass invasion. Abundance and species richness showed unimodal variation along the invasive grass gradient for both total Asteraceae and habitat-generalists. The cerrado-specialist species, however, showed no clear variation from low-to-intermediate levels of grass cover, but declined monotonically from intermediate-to-higher levels. Through a structural equation model, we found that only invasive grass cover had significant effects on both abundance and species density of Asteraceae. The effect of invasive grass cover was especially high on the cerrado-specialist species, whose proportion declined consistently with increasing invasive dominance. Our results support the prediction that invasive grasses reduce the floristic uniqueness of pristine vegetation physiognomies.

Upper limit on the cosmic-ray photon flux above 10(19) eV using the surface detector of the Pierre Auger Observatory

A method is developed to search for air showers initiated by photons using data recorded by the surface detector of the Auger Observatory. The approach is based on observables sensitive to the longitudinal shower development, the signal risetime and the curvature of the shower front. Applying this method to the data, tipper limits on the flux of photons of 3.8 x 10(-3), 2.5 x 10(-3), and 2.2 x 10(-3) km(-2) sr(-1) yr(-1) above 10(19) eV, 2 x 10(19) eV, and 4 x 10(19) eV are derived, with corresponding limits on the fraction of photons being 2.0%, 5.1%, and 31% (all limits at 95% c.l.). These photon limits disfavor certain exotic models of sources of cosmic rays. The results also show that the approach adopted by the Auger Observatory to calibrate the shower energy is not strongly biased by a contamination from photons. (C) 2008 Elsevier B.V. All rights reserved.

Correlation of the highest-energy cosmic rays with the positions of nearby active galactic nuclei

Data collected by the Pierre Auger Observatory provide evidence for anisotropy in the arrival directions of the cosmic rays with the highest-energies, which are correlated with the positions of relatively nearby active galactic nuclei (AGN) [Pierre Auger Collaboration, Science 318 (2007) 938]. The correlation has maximum significance for cosmic rays with energy greater than similar to 6 x 10(19) eV and AGN at a distance less than similar to 75 Mpc. We have confirmed the anisotropy at a confidence level of more than 99% through a test with parameters specified a priori, using an independent data set. The observed correlation is compatible with the hypothesis that cosmic rays with the highest-energies originate from extra-galactic sources close enough so that their flux is not significantly attenuated by interaction with the cosmic background radiation (the Greisen-Zatsepin-Kuz`min effect). The angular scale of the correlation observed is a few degrees, which suggests a predominantly light composition unless the magnetic fields are very weak outside the thin disk of our galaxy. Our present data do not identify AGN as the sources of cosmic rays unambiguously, and other candidate sources which are distributed as nearby AGN are not ruled out. We discuss the prospect of unequivocal identification of individual sources of the highest-energy cosmic rays within a few years of continued operation of the Pierre Auger Observatory. (C) 2008 Elsevier B.V. All rights reserved.

Atmospheric effects on extensive air showers observed with the surface detector of the Pierre Auger observatory

Atmospheric parameters, Such as pressure (P), temperature (T) and density (rho proportional to P/T), affect the development of extensive air showers initiated by energetic cosmic rays. We have Studied the impact of atmospheric variations on extensive air showers by means of the surface detector of the Pierre Auger Observatory. The rate of events shows a similar to 10% seasonal modulation and similar to 2% diurnal one. We find that the observed behaviour is explained by a model including the effects associated with the variations of P and rho. The former affects the longitudinal development of air showers while the latter influences the Moliere radius and hence the lateral distribution of the shower particles. The model is validated with full simulations of extensive air showers using atmospheric profiles measured at the site of the Pierre Auger Observatory. (C) 2009 Elsevier B.V. All rights reserved.

Upper limit on the cosmic-ray photon fraction at EeV energies from the Pierre Auger Observatory

From direct observations of the longitudinal development of ultra-high energy air showers performed with the Pierre Auger Observatory, upper limits of 3.8%, 2.4%, 3.5% and 11.7% (at 95% c.l.) are obtained on the fraction of cosmic-ray photons above 2, 3, 5 and 10 EeV (1 EeV equivalent to 10(18) eV), respectively. These are the first experimental limits on ultra-high energy photons at energies below 10 EeV. The results complement previous constraints on top-down models from array data and they reduce systematic uncertainties in the interpretation of shower data in terms of primary flux, nuclear composition and proton-air cross-section. (C) 2009 Elsevier B.V. All rights reserved.