Análisis a las reformas al impuesto a la renta ocurridas en los últimos cinco años, desde la expedición de la Ley de Reforma Tributaria, Decreto 242 del 29 de diciembre del 2007 y los efectos que genera sobre el gerente propietario o persona natural obligada a llevar contabilidad

El marco general de este análisis se basa en identificar los más importantes impactos que han tenido las reformas tributarias a partir del Decreto 242 del 29 de diciembre del 2007 sobre la persona natural obligada a llevar contabilidad, tanto sobre su operatividad como su relación con la Administración Tributaria. De las nueve reformas que han existido desde el decreto mencionado, se resaltó aquellas que tienen relación con la “persona natural obligada a llevar contabilidad”. Se realizó de manera general un análisis de cada una de ellas, para posteriormente, mediante cuantificaciones, casos reales y comparativos verificar si el impacto estimado fue significativo. Podemos ver que a la persona natural obligada a llevar contabilidad se le incluye en el mismo andarivel que a las sociedades, obligándole a preparar la misma información de control a la Administración Tributaria, sin que este contribuyente tenga la estructura administrativa, ni el conocimiento personal de las implicación quepor la falta de cumplimiento que las mismas tienen. Finalmente, vemos que la Administración Tributaria ha realizado avances en la implementación de cultura tributaria en busca de concientizar al contribuyente sobre sus deberes con la sociedad al momento de cumplir sus obligaciones, sobre todo en el trabajo con la juventud, por un lado; y por otro en la implementación de acciones para disminuir la evasión. También revisamos casos especiales en países de la región que sugerimos sean aplicados en el Ecuador.

Análisis del Decreto Ejecutivo No. 813, publicado en el Registro Oficial No. 489 de 12 de julio de 2011: una aproximación teórico práctica

El presente trabajo tiene por objetivo realizar el análisis del Decreto Ejecutivo No. 813, Publicado en el Registro Oficial No. 489 de 12 de Julio de 2011, destinado a reformar el Reglamento General a la Ley Orgánica de Servicio Público. Mediante dicho decreto se buscó regular la desvinculación de servidores y servidoras por medio de la compra de renuncias con indemnización. El análisis se realiza desde la perspectiva del Derecho Administrativo y el Derecho Constitucional, con el objeto de desentrañar su naturaleza jurídica, definir el marco regulatorio que lo gobierna y estudiar las críticas propuestas contra él. En un primer momento, se enmarca el objeto de análisis en el contexto constitucional en el que se desarrolla: el modelo propuesto por la Constitución de la República del Ecuador, denominado “Estado constitucional de derechos y Justicia”, con especial énfasis en el sistema de fuentes que propone. En seguida, se presenta en particular la fuente del derecho denominada “decreto”, como parte de las atribuciones constitucionales del Presidente o la Presidenta de la República, y se discurre sobre las características particulares del Decreto Ejecutivo Nº 813. A continuación, a través de la teoría de los límites a la función administrativa, se procede a un análisis crítico de los posibles mecanismos de impugnación del Decreto Ejecutivo Nº 813, tanto en sede constitucional, como contenciosoadministrativa, tomando en consideración las vías intentadas para el efecto por diversos actores sociales. Por último, se señalan conclusiones y recomendaciones para cada uno de los puntos analizados.

La inaplicabilidad del Estatuto del Régimen Jurídico Administrativo de la Función Ejecutiva (ERJAFE) en los procesos de impugnación de los actos administrativos de las empresas públicas creadas por Decreto Ejecutivo

Las Empresas Públicas creadas mediante Decreto Ejecutivo se encuadran dentro del Derecho Público y su principal objetivo es el manejo de sectores estratégicos y prestación de servicios públicos. A pesar de la importancia que tiene este tipo de empresas dentro del quehacer diario del Estado en la gestión y administración pública, a éstas tras el pronunciamiento del Procurador General del Estado en el año 2010 (Oficio de Absolución de Consulta No. 00146 de 22 de diciembre de 2010), por no ser parte de la Función Ejecutiva, no les es aplicable el Estatuto del Régimen Jurídico Administrativo de la Función Ejecutiva (ERJAFE), norma de carácter general que regula la Administración Pública, lo que ocasiona que varios ámbitos a ser desarrollados por estas empresas queden desamparados y faltos de normativa, entre ellos los procesos de impugnación de los actos administrativos. La importancia del tema radica en el hecho de que el ERJAFE determina los procesos administrativos fundamentales, entre los que se encuentran los procesos de impugnación de actos administrativos, para el correcto desenvolvimiento de la Administración Pública, por lo que la imposibilidad de aplicar esta normativa es crítica y genera inseguridad, tanto para las Empresas Públicas como para sus administrados. Este trabajo busca realizar un análisis de la problemática que aqueja a las Empresas Públicas creadas mediante Decreto Ejecutivo, al momento de atender los procesos de impugnación de los actos administrativos, por la imposibilidad de aplicar el ERJAFE y por no contar con una norma supletoria que subsane este vacío legal, traduciéndose así en inseguridad jurídica para los administrados.

Impactos de la declaratoria de inconstitucionalidad del Decreto Ejecutivo 1182 sobre el Derecho a Solicitar Refugio en el Ecuador

Este artículo presenta los avances obtenidos con la Sentencia No. 002-14-SIN-CC de la Corte Constitucional la cual acepta la inconstitucionalidad parcial del Decreto Ejecutivo 1182 que regula el derecho a solicitar refugio en el Ecuador. Se realiza un análisis de los resultados positivos y negativos de la Sentencia, con un enfoque sobre sus impactos respecto de la exigibilidad de los derechos de las personas en situación de refugio en el Ecuador.

Reply to "Mega-highstand or megatsunami? Discussion of McMurtry et al. "Elevated marine deposits in Bermuda record a late Quaternary megatsunami": Sed. Geol. 200 (2007) 155-165" by Paul J. Hearty and Storrs L. Olson

Our recent paper [McMurtry, G.M., Tappin, D.R., Sedwick, P.N., Wilkinson, I., Fietzkc, J. and Sellwood, B., 2007a. Elevated marine deposits in Bermuda record a late Quaternary megatsunami. Sedimentary Geol. 200, 155-165.] critically re-examined elevated marine deposits in Bermuda, and concluded that their geological setting, sedimentary relations, micropetrography and microfaunal assemblages were inconsistent with sustained intertidal deposition. Instead, we hypothesized that these deposits were the result of a large tsunami that impacted the Bermuda island platform during the mid-Pleistocene. Hearty and Olson [Hearty, P.J., and Olson, S.L., in press. Mega-highstand or megatsunami? Discussion of McMurtry et al. "Elevated marine deposits in Bermuda record a late Quaternary megatsunami": Sedimentary Geology, 200, 155-165, 2007 (Aug. 07). Sedimentary Geol. 200, 155-165.] in their response, attempt to refute our conclusions and claim the deposits to be the result of a +21 m eustatic sea level highstand during marine isotope stage (MIS) 11. In our reply we answer the issues raised by Hearty and Olson [Hearty, P.J., and Olson, S.L., in press. Mega-highstand or megatsunami? Discussion of McMurtry et al. "Elevated marine deposits in Bermuda record a late Quaternary megatsunami": Sedimentary Geology, 200, 155-165, 2007 (Aug. 07). Sedimentary Geol. 200,155-165.] and conclude that the Bermuda deposits do not provide unequivocal evidence of a prolonged +21 m eustatic sea level highstand. Rather, the sediments are more likely the result of a past megatsunami in the North Atlantic basin. (c) 2008 Elsevier B.V. All rights reserved.

Exposing the myth of the 1:5:200 ratio relating initial cost, maintenance and staffing costs of office buildings

In an attempt to focus clients' minds on the importance of considering the construction and maintenance costs of a commercial office building (both as a factor in staff productivity and as a fraction of lifetime staff costs) there is an often-quoted ratio of costs of 1:5:200, where for every one pound spent on construction cost, five are spent on maintenance and building operating costs and 200 on staffing and business operating costs. This seems to stem from a paper published by the Royal Academy of Engineering, in which no data is given and no derivation or defence of the ratio appears. The accompanying belief that higher quality design and construction increases staff productivity, and simultaneously reduces maintenance costs, how ever laudable, appears unsupported by research, and carries all the hallmarks of an "urban myth". In tracking down data about real buildings, a more realistic ratio appears to depend on a huge variety of variables, as well as the definition of the number of "lifetime" years. The ill-defined origins of the original ratio (1:5:200) describing these variables have made replication impossible. However, by using published sources of data, we have found that for three office buildings, a more realistic ratio is 1:0.4:12. As there is nothing in the public domain about what comprised the original research that gave rise to 1:5:200, it is not possible to make a true comparison between these new calculations and the originals. Clients and construction professionals stand to be misled because the popularity and widespread use of the wrong ratio appears to be mis-informing important investment and policy decisions.

Preliminary results on the non-thermal effects of 200-350 GHz radiation on the growth rate of S. cerevisiae cells in microcolonies

We report preliminary results from studies of biological effects induced by non-thermal levels of non-ionizing electromagnetic radiation. Exponentially growing Saccharomyces cerevisiae yeast cells grown on dry media were exposed to electromagnetic fields in the 200–350 GHz frequency range at low power density to observe possible non-thermal effects on the microcolony growth. Exposure to the electromagnetic field was conducted over 2.5 h. The data from exposure and control experiments were grouped into either large-, medium- or small-sized microcolonies to assist in the accurate assessment of growth. The three groups showed significant differences in growth between exposed and control microcolonies. A statistically significant enhanced growth rate was observed at 341 GHz. Growth rate was assessed every 30 min via time-lapse photography. Possible interaction mechanisms are discussed, taking into account Frohlich's hypothesis.

Patterns of hominin occupation and cultural diversity across the Gebel Akhdar of Northern Libya over the last ~200 kyr

Excavations at Haua Fteah cave in Cyrenaica, Libya, have revealed a cultural sequence that may span the last glacial–interglacial-glacial cycle. The TRANS-NAP project has been re-excavating Haua Fteah and conducting geoarchaeological survey of an ecologically diverse landscape that includes the fertile Gebel Akhdar and littoral, pre-desert, and desert biomes. A major aim of this project is to characterize cultural and environmental changes across the region and correlate the surface archaeology with that from Haua Fteah. To date, 181 sites have been recorded, ranging from the Middle Stone Age (MSA) to Late Stone Age (LSA). Their geographic distribution suggests temporal variation in patterns of hominin habitat preference, with significantly more LSA than MSA sites at higher elevations. The surface archaeology also points to substantial spatiotemporal technological variation within the MSA. These patterns may be explained by both paleoenvironmental change and paleodemographic shifts in the region, resulting in a variety of hominin adaptive responses.

Trends in adult body-mass index in 200 countries from 1975 to 2014: a pooled analysis of 1698 population-based measurement studies with 19·2 million participants

Background Underweight and severe and morbid obesity are associated with highly elevated risks of adverse health outcomes. We estimated trends in mean body-mass index (BMI), which characterises its population distribution, and in the prevalences of a complete set of BMI categories for adults in all countries. Methods We analysed, with use of a consistent protocol, population-based studies that had measured height and weight in adults aged 18 years and older. We applied a Bayesian hierarchical model to these data to estimate trends from 1975 to 2014 in mean BMI and in the prevalences of BMI categories (<18·5 kg/m2 [underweight], 18·5 kg/m2 to <20 kg/m2, 20 kg/m2 to <25 kg/m2, 25 kg/m2 to <30 kg/m2, 30 kg/m2 to <35 kg/m2, 35 kg/m2 to <40 kg/m2, ≥40 kg/m2 [morbid obesity]), by sex in 200 countries and territories, organised in 21 regions. We calculated the posterior probability of meeting the target of halting by 2025 the rise in obesity at its 2010 levels, if post-2000 trends continue. Findings We used 1698 population-based data sources, with more than 19·2 million adult participants (9·9 million men and 9·3 million women) in 186 of 200 countries for which estimates were made. Global age-standardised mean BMI increased from 21·7 kg/m2 (95% credible interval 21·3–22·1) in 1975 to 24·2 kg/m2 (24·0–24·4) in 2014 in men, and from 22·1 kg/m2 (21·7–22·5) in 1975 to 24·4 kg/m2 (24·2–24·6) in 2014 in women. Regional mean BMIs in 2014 for men ranged from 21·4 kg/m2 in central Africa and south Asia to 29·2 kg/m2 (28·6–29·8) in Polynesia and Micronesia; for women the range was from 21·8 kg/m2 (21·4–22·3) in south Asia to 32·2 kg/m2 (31·5–32·8) in Polynesia and Micronesia. Over these four decades, age-standardised global prevalence of underweight decreased from 13·8% (10·5–17·4) to 8·8% (7·4–10·3) in men and from 14·6% (11·6–17·9) to 9·7% (8·3–11·1) in women. South Asia had the highest prevalence of underweight in 2014, 23·4% (17·8–29·2) in men and 24·0% (18·9–29·3) in women. Age-standardised prevalence of obesity increased from 3·2% (2·4–4·1) in 1975 to 10·8% (9·7–12·0) in 2014 in men, and from 6·4% (5·1–7·8) to 14·9% (13·6–16·1) in women. 2·3% (2·0–2·7) of the world's men and 5·0% (4·4–5·6) of women were severely obese (ie, have BMI ≥35 kg/m2). Globally, prevalence of morbid obesity was 0·64% (0·46–0·86) in men and 1·6% (1·3–1·9) in women. Interpretation If post-2000 trends continue, the probability of meeting the global obesity target is virtually zero. Rather, if these trends continue, by 2025, global obesity prevalence will reach 18% in men and surpass 21% in women; severe obesity will surpass 6% in men and 9% in women. Nonetheless, underweight remains prevalent in the world's poorest regions, especially in south Asia.

Photoproduction of J/psi and of high mass e(+)e(-) in ultra-peripheral Au plus Au collisions at root s(NN)=200 GeV

We present the first measurement of photoproduction of J/psi and of two-photon production of high-mass e(+)e(-) pairs in electromagnetic (or ultra-peripheral) nucleus-nucleus interactions, using Au + Au data at root s(NN) = 200 GeV. The events are tagged with forward neutrons emitted following Coulomb excitation of one or both Au* nuclei. The event sample consists of 28 events with m(e+e-) > 2 GeV/c(2) with zero like-sign background. The measured cross sections at midrapidity of d sigma/dy (J/psi + Xn, y = 0) = 76 +/- 33 (stat) +/- 11 (syst) pb and d(2)sigma /dm dy (e(+) e(-) + Xn, y = 0) = 86 +/- 23(stat) +/- 16(syst) mu b/ (GeV/c(2)) for m(e+e-) epsilon vertical bar 2.0, 2.8 vertical bar GeV/c(2) have been compared and found to be consistent with models for photoproduction of J/psi and QED based calculations of two-photon production of e(+)e(-) pairs. (C) 2009 Elsevier B.V. All rights reserved.