El tratamiento del delito de pornografía infantil en la legislación ecuatoriana

No hay equívoco al afirmar que la internet, así como el avance de las tecnologías de la información y comunicación han bridando a la humanidad significativos beneficios. Hoy imaginarse un mundo sin internet es impensable. Casi dos mil millones de habitantes del planeta están conectados a la red, y en todos los sectores de la sociedad se han utilizado estos medios para el desarrollo de las operaciones cotidianas. Existen varias dificultades a la hora de aplicar la ley en los casos de pornografía infantil y procesar a los autores de este delito a través de los métodos tradicionales de investigación, es por esto que a lo largo del presente trabajo analizaremos aquellos problemas y a modo de propuesta determinaremos si es posible aplicar nuevos métodos de investigación como el agente encubierto cibernético o el allanamiento virtual para dar una respuesta efectiva a esta clase de delitos. Con la entrada en vigencia del Código Orgánico Integral Penal se dio un avance significativo en la tipificación del delito de pornografía infantil, y se incluyeron novedosas vías de investigación; no obstante, la carencia de instrumentos tecnológicos, la falta de planes de investigación consensuados, escasez de capacitación especializada, dificultades en la cooperación internacional y fundamentalmente la resistencia a la innovación, son circunstancias que dificultan su aplicación. El avance legislativo que enfrentan los países desarrollados sobre la temática, ha permitido generar un instrumento guía para el manejo judicial de los delitos generados por las nuevas tecnologías; en particular, el Convenio de Ciberdelincuencia (Budapest), contempla preceptos sustantivos y procesales para un adecuado manejo del delito de pornografía infantil; si bien es cierto ha sido desarrollado en el margen de la Unión Europea, su contenido rebasa las instancias nacionales, propias de los delitos transnacionales, instrumento que puede ser tomado en cuenta para establecer regulaciones sobre la materia en nuestra región.

Tratamiento tributario para los organismos no gubernamentales de acuerdo a la normativa vigente

Las ONGs tienen diversidad de campos de acción en el ámbito social, están creados bajo el Código Civil; muchas de ellas son ejecutoras de Convenios Internacionales, los que mantienen una jerarquía legal superior, sin embargo los fondos que se manejan deben cumplir tanto los requisitos internacionales suscritos en el Convenio como los locales. En el ámbito tributario, no existe un documento que compile de forma clara el tratamiento tributario, las obligaciones que deben cumplir, así como los deberes formales a los que están sometidos para mantener las exenciones a las que tiene derecho de acuerdo a la normativa vigente El objetivo del presente trabajo es ofrecer una herramienta de consulta tributaria y contable sobre el tratamiento tributario, los deberes formales y las obligaciones tributarias adecuada a las características de los Organismos No Gubernamentales ONGs, de manera que permita cumplir a cabalidad la Ley Tributaria vigente, durante la ejecución de los proyectos o convenios internacionales, con el objeto de potenciar la eficiencia administrativa, contable y económica específicamente y de su relación con las operaciones del proyecto para incrementar su impacto social en el país. Con base en el régimen jurídico vigente, Ley de Régimen Tributario Interno y su Reglamento, Convenios Internacionales y Normativa internacional sobre pago de impuestos con fondos de asistencia, se trata: en el primer capítulo sobre las ONGs su creación y control así como sobre los convenios internacionales; en el segundo capítulo constan los deberes formales y obligaciones tributarias a cumplir, en cada impuesto se detallan sus generalidades, deberes formales, retenciones y comportamiento contable; en el tercer capítulo constan las obligaciones tributarias seccionales, los impuestos y su normativa de exención; finalmente en el cuarto capítulo a manera de conclusiones se presenta la realidad tributaria internacional comparada para organizaciones no gubernamentales.

Concepto, alcance y tratamiento de canon y regalía en la legislación de los Estados miembros de la Comunidad Andina

La consideración de bienes intangibles como generadores de regalías es un tema importante dentro de la fiscalidad internacional, mas aún si estamos en una realidad en la que el surgimiento de transacciones sobre tecnología, comercio electrónico, software, intercambio de bienes y servicios, y otros son considerados fundamentales dentro del comercio internacional y la correspondiente aplicación de normativa tributaria. Sin embargo este tipo de rentas conlleva en esencia la característica de ser muy compleja y de complicado tratamiento, abarcando una gran variedad de bienes y servicios como son los derechos de propiedad intelectual, propiedad industrial y know-how. Estos problemas se presentan al ser erróneamente categorizadas con otros tipos de renta siendo esto un cuello de botella para la pertinente calificación impositiva que recae sobre ellas. Con esta investigación se expone cual es el tratamiento que reciben estas rentas, bajo un enfoque dogmático conformado por las distintas posiciones doctrinarias, la consideración que merecen en el ámbito internacional y supranacional, los diferentes instrumentos que conforman el ámbito donde se desarrollan como los modelos de convenio, convenios para evitar la doble imposición, y posteriormente ver cual es el tratamiento normativo que brindan los estados miembros de la CAN con sus legislaciones internas. Culminada la presente investigación el resultado mostrará si es o no coincidente la regulación interna de los países miembros con lo señalado por la doctrina y la práctica internacional.

Validation of a food frequency questionnaire for women with osteoporosis

The importance of nutrient intakes in osteoporosis prevention in treatment is widely recognized. The objective of the present study was to develop and validate a FFQ for women with osteoporosis. The questionnaire was composed of 60 items, separated into 10 groups. The relative validation was accomplished through comparison of the 3-Day Food Record (3DR) with the FFQ. The 3DR was applied to 30 elderly women with confirmed osteoporosis, and after 45 days the FFQ was administrated. Statistical analysis comprised the Kolmogorov-Smirnov, Student T test and Pearson correlation coefficient. The agreement between two methods was evaluated by the frequency of similar classification into quartiles, and by the Bland-Altman method. No significant differences between methods were observed for the mean evaluated nutrients, except for carbohydrate and magnesium. Pearson correlation coefficients were positive and statistically significant for all nutrients. The overall proportion of subjects classified in the same quartile by the two methods was on average 50.01% and in the opposite quartile 0.47%. For calcium intake, only 3% of subjects were classified in opposite extreme quartiles by the two methods. The Bland-Altman analysis demonstrated that the differences obtained by the two methods in each subject were well distributed around the mean of the difference, and the disagreement increases as the mean intake increases. These results indicates that the FFQ for elderly women with osteoporosis presented here is highly acceptable and is an accurate method that can be used in large-scale or clinical studies for evaluation of nutrient intakes in a similar population.

Clinical risk factors for osteoporotic fractures in Brazilian women and men: the Brazilian Osteoporosis Study (BRAZOS)

The Brazilian Osteoporosis Study (BRAZOS) is the first epidemiological study carried out in a representative sample of Brazilian men and women aged 40 years or older. The prevalence of fragility fractures is about 15.1% in the women and 12.8% in the men. Moreover, advanced age, sedentarism, family history of hip fracture, current smoking, recurrent falls, diabetes mellitus and poor quality of life are the main clinical risk factors associated with fragility fractures. The Brazilian Osteoporosis Study (BRAZOS) is the first epidemiological study carried out in a representative sample of Brazilian men and women aged 40 years or older with the purpose of identifying the prevalence and the main clinical risk factors (CRF) associated with osteoporotic fracture in our population. A total of 2,420 individuals (women, 70%) from 150 different cities in the five geographic regions in Brazil, and all different socio-economical classes were selected to participate in the present survey. Anthropometrical data as well as life habits, fracture history, food intake, physical activity, falls and quality of life were determined by individual quantitative interviews. The representative sampling was based on Brazilian National data provided by the 2000 and 2003 census. Low trauma fracture was defined as that resulting of a fall from standing height or less in individuals 50 years or older at specific skeletal sites: forearm, femur, ribs, vertebra and humerus. Sampling error was 2.2% with 95% confidence intervals. Logistic regression analysis models were designed having the fragility fracture as the dependent variable and all other parameters as the independent variable. Significance level was set as p < 0.05. The average of age, height and weight for men and women were 58.4 +/- 12.8 and 60.1 +/- 13.7 years, 1.67 +/- 0.08 and 1.56 +/- 0.07 m and 73.3 +/- 14.7 and 64.7 +/- 13.7 kg, respectively. About 15.1% of the women and 12.8% of the men reported fragility fractures. In the women, the main CRF associated with fractures were advanced age (OR = 1.6; 95% CI 1.06-2.4), family history of hip fracture (OR = 1.7; 95% CI 1.1-2.8), early menopause (OR = 1.7; 95% CI 1.02-2.9), sedentary lifestyle (OR = 1.6; 95% CI 1.02-2.7), poor quality of life (OR = 1.9; 95% CI 1.2-2.9), higher intake of phosphorus (OR = 1.9; 95% CI 1.2-2.9), diabetes mellitus (OR = 2.8; 95% CI 1.01-8.2), use of benzodiazepine drugs (OR = 2.0; 95% CI 1.1-3.6) and recurrent falls (OR = 2.4; 95% CI 1.2-5.0). In the men, the main CRF were poor quality of life (OR = 3.2; 95% CI 1.7-6.1), current smoking (OR = 3.5; 95% CI 1.28-9.77), diabetes mellitus (OR = 4.2; 95% CI 1.27-13.7) and sedentary lifestyle (OR = 6.3; 95% CI 1.1-36.1). Our findings suggest that CRF may contribute as an important tool to identify men and women with higher risk of osteoporotic fractures and that interventions aiming at specific risk factors (quit smoking, regular physical activity, prevention of falls) may help to manage patients to reduce their risk of fracture.

Utilización de columnas verticales de filtración de manta y arena como pre-tratamiento de un sistema de filtración lenta

Slow sand filtration is an efficient water treatment technique used for treating surface water with relatively low levels of contamination. Despite the slow sand filtration at pathogen, algae and cyanobacteria removal efficiency, it has some restrictions in relation to the required area for slow filters, and the cleaning activities for the filters and the stone pre-filters when used in the treatment. This research evaluated during 120 days the use of non woven & sand pre-filtration columns as part of a slow filtration process for the apparent color, turbidity, algae, cyanobacteria, phytoflagellates and diatomaceous. The columns shown an efficient removal of the monitored parameters and demonstrated as a vantage their faster and easier cleaning process and less awkward than the required to the stone pre-filters. The turbidity removal efficiency increased progressively during the experiment, especially after the first 35 days of the start; the apparent color removal by the pre-filtration columns was of 85%, and working together with the polishing of activated carbon columns was up to 95; the diatomaceous, phytoflagellates, algae and cyanobacteria removal by the columns achieve a weekly average of 95%, its recommended to use filtration rates lower to 1,5m(3)/m(2)/d.

Autogerindo o tratamento da osteoporose no regaste do bem-estar, mediado pela (in)visibilidade de indicadores da doença

The present study aimed to understand patients' experience with osteoporosis treatment. The methodological and theoretical frameworks were, respectively, the Grounded Theory and Symbolic Interactionism. The research subjects were 12 patients monitored in a specialized outpatient unit. The obtained statements were transcribed and analyzed, leading to a synthesis of the described themes. From the analysis process, two phenomena emerged: "self-evaluating health conditions according to the disease signs" and "making a decision about the treatment targeting at well-being". The realignment and the inter-relationship of the components belonging to these phenomena (themes, categories, and subcategories) allowed to identify the core category: "self-managing osteoporosis treatment for well-being recovery mediated by the (in)visibility of the disease signs". Furthermore, it allowed for the design of a theoretical model concerning the process used by the player in his cyclic movement of the experience, between adherence to and relaxation from the osteoporosis treatment.

Dental Implants in Patients With Osteoporosis: A Clinical Reality?

Osteoporosis is a systemic disorder characterized by generalized decrease in bone mineral density. Dental implantology is a specialty with high predictability when both quantity and quality of the bone are respected. Therefore, the diagnosis and the implant treatment in patients with osteoporosis are important. In the current study, a literature review about osteoporosis and dental implant therapy was conducted. PubMed, Cochrane, ISI, Dentistry Oral Science, SciELO, and Bireme databases were consulted over the last 20 years. English- and Portuguese-language articles were included in this revision. Some authors stated that the osteoporotic bone is similar to the proposed model of bone type IV. Randomized clinical studies reported implant failure in patients with osteoporosis after menopause. Studies that contraindicate the use of implants in patients with osteoporosis infer that the impaired bone metabolism led to reduction of bone healing around the implants. Nevertheless, other authors believe that the presence of osteoporosis is not a definitive condition to contraindicate the therapy with dental implants. In these cases, the dentist should perform a proper treatment planning, modifying the implant geometry, and use larger implant diameter and with surface treatment. Thus, osteoporosis is not a contraindication for implant surgery because an accurate analysis of bone quality by means tomography is performed.

Pixel intensity and fractal analyses: detecting osteoporosis in perimenopausal and postmenopausal women by using digital panoramic images

Objective. Pixel intensity values (PI) and fractal dimensions (FD) were compared in selected mandibular regions on digital panoramic images of normal, osteopenic, and osteoporotic perimenopausal and postmenopausal women to evaluate their relative efficacies in detecting osteoporotic-associated bone density changes.Study design. Standardized mandibular angle, body, and canine/premolar (C/PM) regions on 54 charge-coupied device (CCD) digital panoramic images of normal and potentially osteoporotic postmenopausal women were analyzed for PI and FD. Lumbar spine and femoral neck dual-energy x-ray absorptiometry QXA) on each patient served as the reference standard examination. Pearson correlation coefficients and analysis of variance (ANOVA) were performed.Results. There was significant correlation among PI measurements (P < 0.01), and no significant correlation between FD. C/PM had significantly lower PI than control C/PM (P = 0.049).Conclusions. Osteoporotic changes in mandibular C/PM cancellous bone were detected in our study population on CCD digital panoramic images by using a robust image analysis paradigm. Future automated application of such image analysis could enable widespread, cost effective screening for osteoporosis in dental settings.

Effects of experimental osteoporosis and low calcium intake on postextraction sockets of rats

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Densitometry, radiography, and histological assessment of collagen as methods to evaluate femoral bones in an experimental model of osteoporosis

All methods to detect experimental loss of bone present technique limitations. The sensitivities of image and histological analyses to detect the effects of teriparatide in rats with bone loss after ovariectomy were evaluated. All methods were qualitatively valid.The standardization of methods to assess bone loss after ovariectomy is crucial to establish the degree of experimental osteoporosis. In general, methods per image or histological techniques are used. To validate these two ways to determine the degree of bone loss in ovariectomized rats, we evaluated the sensitivities of bone densitometry, conventional radiography, and histological analysis of the area occupied by collagen, detecting the effects of teriparatide treatment in the femur of ovariectomized rats with bone loss.Wistar rats were divided into three groups: a control group, in which the animals were only subjected to laparotomy; an ovariectomized group, in which bilateral removal of the ovaries was performed; and an ovariectomized + teriparatide group, in which bilateral removal of the ovaries was performed, and the animals were treated with 3 mu g/100 g/day of teriparatide. Three months following the ovariectomy, bone densitometry, radiographic densitometry, and histological analysis of the area occupied by collagen fibers were carried out in the femur diaphysis.The bone densitometry revealed 11.2% reduction in femur density; in the conventional radiography, the loss of bone mass was 14.5%, and with the histological analysis, a 40.9% reduction in the area occupied by collagen was detected in the femur diaphysis.In conclusion, histological analysis could not be quantitatively compared with the methods of bone densitometry and conventional radiography; however, all of these methods were qualitatively valid for assessing the loss of bone stemming from ovariectomy and the therapeutic effect of teriparatide in the prevention of osteoporosis.

Laser 904 nm action on bone repair in rats with osteoporosis

The aim of the present study was to determine the action of AsGA laser irradiation on bone repair in the tibia of osteopenic rats. The animals were randomly divided into eight experimental groups according to the presence of ovarian hormone (sham group) or the absence of the hormone (OVX group), as well as being irradiated or non-irradiated. Low-level 904-nm laser (50 mJ/cm(2)) accelerated the repair process of osteopenic fractures, especially in the initial phase of bone regeneration.Introduction The development of new techniques to speed the process of bone repair has provided significant advances in the treatment of fractures. Some attention recently focused on the effects of biostimulation on bone.Methods Forty-eight adult rats were randomly divided into eight experimental groups (six animals in each group) according to the presence of ovarian hormone (sham group) or absence of the hormone (ovariectomized (OVX) group) as well as being irradiated or non-irradiated. For the application of low-level laser therapy, the animals were anesthetized with one third of the dose sufficient to immobilize the animal and irradiated with AsGa laser (904 nm, 50 mJ/cm(2) for 2s, point form and in contact). The control animals received the same type of manipulation as the irradiated animals, but with the laser turned off. Half of the animals were killed 7 days following the confection of the bone defect, and the other half were killed 21 days after the surgery. After complete demineralization, the tibias were cut cross-sectionally in the central region of the bone defect and embedded in paraffin blocks. The blocks were then cut in semi-seriated slices and stained with hematoxylin and eosin.Results There was new bone formation in the animals in the OVX group with laser treatment killed after 7 days (p<0.001). The lowest percentage of bone formation was observed in the OVX without laser killed after 7 days (p>0.05). All animals killed after 21 days exhibited linear closure of the lesion.Conclusion Low-level 904-nm laser (50 mJ/cm(2)) accelerated the repair process of osteopenic fractures, especially in the initial phase of bone regeneration.

Influencia del tratamiento térmico en la cristalización y rugosidad de películas delgadas de LiNbO3 depositadas por el método Spin Coating

Lithium niobate (LiNbO3) thin films with 1/1 stoichiometry were prepared by a spin-coating from polymeric precursor method. The films deposited on silicon (100) substrates, were thermally treated from 400° to 600°C for 3 hours in order to study the influence of thermal treatment on the crystallinity, microstructure, grain size and roughness. X-ray diffraction (XRD) results showed that LiNbO3 phase crystallizes at low temperature (400°C). It was observed by scanning electron microscopy (SEM) that it is possible to obtain dense thin films at temperatures around 500°C. The atomic force microscopy (AFM) results showed that the grain size and roughness are strongly influenced by the annealing temperature.