Propuesta de mejora de la gestión de procesos tributarios de personas naturales en el Servicio de Rentas Internas

Uno de los objetivos fundamentales de todas las administraciones tributarias es lograr un cumplimiento voluntario de las obligaciones tributarias que permita a los estados contar con los recursos para financiar sus fines. Para el efecto es imprescindible por una parte reducir los costos del cumplimiento de tal manera que se facilite a los contribuyentes el mismo y por otra es necesario orientar adecuadamente las acciones de control de las administraciones tributarias. A través del presente trabajo se presenta una propuesta en la mejora de la gestión de procesos tributarios de personas naturales en el Servicio de Rentas Internas, particularmente en lo que respecta a los principales procesos del ciclo tributario de un contribuyente del tipo persona natural inscrito en el régimen general de impuestos. El ciclo tributario es el conjunto de las principales obligaciones que tiene un contribuyente, las cuales inician al momento de inscribirse en el Registro Único de Contribuyentes (RUC) y continúan con la solicitud de emisión de comprobantes de venta y la presentación de declaraciones tributarias. Así, por medio de una metodología adecuada al tema de estudio, se identificaron los principales problemas que se presentan en la ejecución de los procesos que involucra el ciclo del contribuyente y gracias al análisis de mejoras prácticas de otras administraciones tributarias y el criterio de expertos tributarios vinculados a los procesos operativos, se plantearon propuestas de mejora orientadas tanto a la mejora del desempeño institucional como a facilitar el cumplimiento tributario al contribuyente.

Tendencias actuales de la administración tributaria ecuatoriana: estudio comparativo entre el Servicio de Rentas Internas de Ecuador y el Servicio de Impuestos Internos de Chile

Se conoce que tradicionalmente los países de América Latina han tenido serias dificultades para recaudar impuestos, especialmente los directos. Al ser la región del mundo con peores indicadores distributivos, se pone al descubierto la necesidad de una demanda insatisfecha de políticas redistributivas y de mayores recursos fiscales para su financiamiento, por lo que muchos países de la región se han visto en la necesidad de adoptado de alguna manera algún impuesto o régimen especial de tributación heterodoxa, con el fin de mejorar sus ingresos tributarios. Las Administraciones Tributarias se erigen como instancia pública de suma importancia al ser las responsables de conseguir y canalizar buena parte de los recursos financieros para desarrollar políticas públicas y suministrar bienes y servicios por parte del Estado a la sociedad, por lo que requieren tener un marco legal claro que viabilice su accionar en el mencionado propósito. El presente estudio se compone de tres capítulos. En el primero analizaremos la Estructura Orgánica y Funcional con sus respectivos marcos normativos de las Administraciones Tributarias ecuatoriana y chilena, con el fin de determinar sus similitudes y diferencias ya que ambas han tenido un nivel de desarrollo importante en la última década. En segundo capítulo, se analizará las tendencias en la gestión y resultados obtenidos por la Administraciones Tributarias ecuatoriana y chilena en la última década, estableciendo la eficiencia y eficacia alcanzada por cada una de estas Administraciones Tributarias en su modelo de gestión establecida. Finalmente en el tercer capítulo se realizarán las respectivas conclusiones y recomendaciones, de los temas tratados.

Gestión de riesgo operativo del departamento de reclamos del Servicio de Rentas Internas de Quito

El presente trabajo, se enmarca en el análisis de Riesgo Operativo, con el objetivo de minimizar los riesgos de incumplimiento de plazos establecidos, para la atención de trámites del Departamento de Reclamos de la Dirección Regional Norte del Servicio de Rentas Internas, la idea de aplicar la metodología de Riesgo Operacional, se dio por la problemática generada en el departamento, al no contar con las herramientas y procedimientos, adecuados para enfrentar la disminución del tiempo de contestación, definido por la Dirección Nacional y el incremento de trámites, generado por un cambio en la normativa tributaria. Para el estudio, se ha considerado lo establecido en el documento de Basilea II, Estándar Australiano y Gestión de Riesgos Corporativos COSO, que si bien sus metodologías no van aplicadas a una institución pública, ha servido de referencia para realizar el presente estudio de Riesgo Operacional. La metodología utilizada, para definir la matriz de riesgo, fue la semicuantitativa, permitiendo, obtener los resultados expuestos en el presente estudio, que serán puestos a consideración del Departamento, para su respectiva aplicación.

Propuesta de implementación de un sistema de automatización en el sector público caso: Servicio de Rentas Internas departamento de Auditoría Tributaria Regional Norte

La investigación realizada presenta “Propuesta de un sistema de automatización en el sector público caso: Servicio de Rentas Internas departamento de Auditoría Tributaria Regional Norte”, la cual aborda cuatro capítulos que se nombran a continuación. Capítulo I presenta los antecedentes del departamento de Auditoría Tributaria, definición del problema, objetivos y justificación de la presente investigación. Capítulo II aborda el diagnostico de los procesos que realiza el equipo de Apoyo y Administración, levantamiento de los mismos y elaboración de los diagramas de flujo. Capítulo III aborda el diseño de los procesos considerando como mejora de los mismos la implementación del sistema de automatización, para la generación de secuenciales, planificación, administración, recursos humanos y la obtención de reportes del departamento. Capítulo IV muestra la propuesta de implementación de un software para la realización de las actividades en el departamento, controles estratégicos, cronograma y presupuesto. Finalmente en este capítulo se hace referencia a las conclusiones y recomendaciones propuestas por la autora.

Theory of enhanced magnetic anisotropy induced by Pt adatoms on two-dimensional Co clusters supported on a Pt(111) substrate

Calculations are reported of the magnetic anisotropy energy of two-dimensional (2D) Co nanostructures on a Pt(111) substrate. The perpendicular magnetic anisotropy (PMA) of the 2D Co clusters strongly depends on their size and shape, and rapidly decreases with increasing cluster size. The PMA calculated is in reasonable agreement with experimental results. The sensitivity of the results to the Co-Pt spacing at the interface is also investigated and, in particular, for a complete Co monolayer we note that the value of the spacing at the interface determines whether PMA or in-plane anisotropy occurs. We find that the PMA can be greatly enhanced by the addition of Pt adatoms to the top surface of the 2D Co clusters. A single Pt atom can induce in excess of 5 meV to the anisotropy energy of a cluster. In the absence of the Pt adatoms the PMA of the Co clusters falls below 1 meV/Co atom for clusters of about 10 atoms whereas, with Pt atoms added to the surface of the clusters, a PMA of 1 meV/Co atom can be maintained for clusters as large as about 40 atoms. The effect of placing Os atoms on the top of the Co clusters is also considered. The addition of 5d atoms and clusters on the top of ferromagnetic nanoparticles may provide an approach to tune the magnetic anisotropy and moment separately.

The surface structure of BaO on Pt(111): (2x2)-reconstructed BaO(111)

The surface structure of BaO(111) has been determined using STM and computer modelling. The BaO(111) surface was prepared in thin film form on Pt(111) and presents a surface with twice the lattice parameter expected for that of the bulk termination, i.e. a (2 x 2) reconstruction. Computer modelling indicates that the bulk termination is unstable, but that the (2 x 2) reconstructed BaO(111) surface has a low surface energy and is hence a stable surface reconstruction. The (2 x 2) reconstruction consists of small, three-sided pyramids with (100) oriented sides and either oxygen or barium ions at the apices. Less regular surface reconstructions containing the same pyramids are almost equally stable, indicating that we may also expect less regular regions to appear with a fairly random distribution of these surface species. The simulations further suggest that a regular (4 x 4) reconstruction built up of bigger pyramids is even more energetically favourable, and some evidence is found for such a structure in the STM. (c) 2006 Elsevier B.V. All rights reserved.

Synergetic effects of the Cu/Pt{110} surface alloy: enhanced reactivity of water and carbon monoxide

We have used synchrotron-based high-resolution X-ray photoelectron spectroscopy in combination with ab initio density functional theory calculations to investigate the characteristics of water and CO adsorption on the bimetallic Cu/Pt{110}-(2 x 1) surface at a Cu coverage near 0.5 ML. Cu fills the troughs of the reconstructed clean surface forming nanowires, which are stable up to 830 K. Their presence dramatically influences the adsorption of water and CO. Water adsorption changes from intact to partially dissociated while the desorption temperature of CO on this surface increases by up to 27 K with respect to the clean Pt{110} surface. Ab initio calculations and experimental valence band spectra reveal that the Cu 3d-band is narrowed and shifted upward with respect to bulk Cu surfaces. This and electron donation to surface Pt atoms cause the increase in the bond strength between CO and the Pt surface atoms. The pathway for water dissociation occurs via Cu surface atoms. The heat of adsorption of water bonding to Cu surface atoms was calculated to be 0.82 eV, which is significantly higher than on the clean Pt{110} surface; the activation energy for partial dissociation is 0.53 eV (not corrected for zero point energy).

CO spillover and oxidation on Pt/TiO2

The adsorption of CO has been measured on a 2.5 wt% Pt/TiO2 catalyst using TPD. A somewhat surprising observation is that (i) CO2 is produced, even though oxygen is not dosed into the system, (ii) repeated experiments result in the same amount of CO2 desorption. The results appear to be due to a combination of factors-(i) is due to spillover of CO from the Pt to the TiO2 support, while (ii) is due to the diffusion of Ti3+ into the bulk of the TiO2 crystallite, which effectively removes the surface non-stoichiometry which might otherwise be expected.

An electrochemical study of 4-aminothiophenol/pt nanoparticle multilayers on gold electrodes

Quartz crystal microbalance (QCM) measurements of the formation of a 4-aminothiophenol (4-ATP)self-assembled monolayer (SAM) at a gold electrode showed that a surface coverage of 118 ng cm(-2) was obtained after a 3 h exposure period, indicating that good surface coverage was achieved. Cyclic voltammetry of the ferricyanide redox couple across this SAM modified surface produced similar results to those of a bare electrode; however, the electroreduction of oxygen was found to be impaired. The 4-ATP SAM layer was not stable to repeated electrochemical oxidation and reduction; it is believed that the 4-ATP SAM layer was first converted to a 4'-mercapto-N-phenylquinone diimine (NPQD) layer followed by subsequent formation of a 4'-mercapto-N-phenylquinone monoimine (NPQM) layer. We also report a quartz crystal microbalance study of the attachment of platinum nanoparticles to such SAM modified electrodes. We show that five times the amount of platinum nanoparticles can be attached to a 4-ATP modified electrode surface (observed frequency change - 187 Hz) compared with an NPQD modified electrode surface (observed frequency change -35 Hz). The presence of the platinum particles was confirmed electrochemically by their surface electrochemical properties, which were different from those of the underlying gold electrode. It is believed that this is the first time that such direct evidence of electrochemical communication between platinum nanoparticles and a SAM modified electrode surface has been obtained. It was also shown to be possible to build up multilayer SAM/nanoparticle modified surfaces while maintaining efficient electrochemical communication. Up to three SAM/nanoparticle sandwich layers were constructed.

Exploring the applications of a pulsating jet hydrodynamic modulated voltammetric (HMV) system - electrochemistry of nanostructured Pt electrodes and trace analysis

The electrochemistry of nanostructured electrodes is investigated using hydrodynamic modulated voltammetry (HMV). Here a liquid crystal templating process is used to produce a platinum modified electrode with a relatively high surface area (Roughness factor, Rf = 42.4). The electroreduction of molecular oxygen at a nanostructured platinum surface is used to demonstrate the ability of HMV to discriminate between Faradaic and non-Faradaic electrode reactions. The HMV approach shows that the reduction of molecular oxygen shows considerable hysteresis correlating with the formation and stripping of oxide species at the platinum surface. Without the HMV analysis it is difficult to discern the same detail under the conditions employed. In addition the detection limit of the apparatus is explored and shown, under ideal conditions, to be of the order of 45 nmol dm(-3) employing [Fe(CN)(6)](4-) as a test species. (C) 2009 Elsevier B.V. All rights reserved.

Coordination modes of 3-aminosalicylic and 3-hydroxyanthranilic acids in palladium(II), platinum(II) and rhenium(V) complexes. The crystal structure of cis-[Pt(HsalNH)(PPh3)(2)] (.) 0.25C(2)H(5)OH

New Pd(II), Pt(II) and Re(V) complexes of 3-aminosalicylic acid (H(2)salNH(2)) and 3-hydroxyantranilic acid (HantOH) have been prepared, cis-[Pt (HsalNH)(PPh3)(2)] center dot 0.25C(2)H(5)OH (1), trans-[PdCl(salNH(2))(PPh3)(2)](2), trans-[ReOI2(HsalNH(2))(PPh3)] center dot (CH3)(2)CO (3), cis-[Pt(HantO)(PPh3)(2)] (4), trans-[PdCl(antOH)(PPh3)(2)] center dot 4H(2)O (5), [PdCl(antOH)(bipy)] center dot C2H5OH (6), [PdCl2(HantOH)(2)] (7) and trans-[ReOI(HantO)(PPh3)(2)] center dot (CH3)(2)CO (8). The crystal structure of complex I was determined showing chelation of HsalNH(2-) through the adjacent nitrogen and oxygen atoms of the amino and phenolate groups. Infrared and H-1 NMR spectroscopic data for the complexes are presented. (c) 2005 Elsevier Ltd. All rights reserved.

Chemical composition and reactivity of water on hexagonal Pt-group metal surfaces

The dissociation behaviour and valence-electronic structure of water adsorbed on clean and oxygen-covered Ru{0001}, Rh{111}, Pd{111}, Ir{111} and Pt{111} surfaces has been studied by high-resolution X-ray photoelectron spectroscopy with the aim of identifying similarities and trends within the Pt-group metals. On average, we find higher reactivity for the 4d metals (Ru, Rh, Pd) as compared to 5d (Ir, Pt), which is correlated with characteristic shifts in the 1b(1) and 3a(1) molecular orbitals of water. Small amounts of oxygen (<0.2 ML) induce dissociation of water on all five surfaces, for higher coverages (>0.25 ML) only intact water is observed. Under UHV conditions these higher coverages can only be reached on the 4d metals, the 5d metals are, therefore, not passivated.

A stable pure hydroxyl layer on Pt{110}-(1x2)

The adsorption of water and coadsorption with oxygen on the missing-row reconstructed Pt{110}-(1x2) surface was studied by using temperature-programmed desorption (TPD) and X-ray photoelectron spectroscopy. Coadsorbed oxygen below saturation (<0.65 +/- 0.05 ML) leads to the formation of 014, which occupies sites near the ridge Pt atoms, In contrast to the more closely packed Pt{111} Surface, OH appears not to form hydrogen bonds with coadsorbed water molecules and is stable after the desorption of water tip to about 205 K (as determined by TPD). Because OH and atomic oxygen compete for adsorption sites, water dissociation is only observed for oxygen coverages below saturation. In the absence of coadsorbed oxygen, water stays intact at all temperatures and forms a strongly bound layer of 2 ML coverage oil the clean Pt{110}-(1x2) surface at temperatures between 140 and 175 K.

Comparison of new microemulsion prepared "Pt-in-Ceria" catalyst with conventional "Pt-on-Ceria" catalyst for water-gas shift reaction

New "Pt-in-CeO2" catalyst prepared by microemulsion method is shown to give higher activity for a water-gas shift reaction but with no formation of CH4, the side product from hydrogenation of carbon oxides using a hydrogen-rich reformate as compared to conventional "Pt-on-CeO2" catalysts. Detailed characterization by DRIFT analysis and temperature programmed reduction presented in this work clearly suggest the ceria coverage on Pt inhibits the metal from forming a strong CO adsorption.

Engineering Pt in ceria for a maximum metal-support interaction in catalysis

Conventional supported metal catalysts are metal nanoparticles deposited on high surface area oxide supports with a poorly defined metal−support interface. Typically, the traditionally prepared Pt/ceria catalyzes both methanation (H2/CO to CH4) and water−gas shift (CO/H2O to CO2/H2) reactions. By using simple nanochemistry techniques, we show for the first time that Pt or PtAu metal can be created inside each CeO2 particle with tailored dimensions. The encapsulated metal is shown to interact with the thin CeO2 overlayer in each single particle in an optimum geometry to create a unique interface, giving high activity and excellent selectivity for the water−gas shift reaction, but is totally inert for methanation. Thus, this work clearly demonstrates the significance of nanoengineering of a single catalyst particle by a bottom-up construction approach in modern catalyst design which could enable exploitation of catalyst site differentiation, leading to new catalytic properties.