1000 resultados para Derecho fiscal - Colombia
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La economía Colombiana, históricamente primarizada, ha dependido fundamentalmente de materias primas provenientes de productos agropecuarios y de la industria extractiva como productos petroleros, oro y carbón. Y siendo el petróleo crudo uno de los productos que junto con su categoría han pasado a representar el 40% del total de las exportaciones totales (DANE, 2016) y el 74% del total de las regalías que recibe el país (DNP, 2016), el desempeño de este producto impacta la economía colombiana de manera colosal. Este estudio brinda un análisis matemático de las variables que afectan la exportación de petróleo crudo en Colombia, seguido de un desafío de los resultados con diferentes postulados teóricos relacionados al crecimiento de economías a través de las exportaciones, así como variables endógenas y exógenas que las impactan. La metodología usada en esta investigación se basó en la recolección de datos en temas de producción, exportación e ingresos nacionales de petróleo crudo, ingresos nacionales por exportaciones totales, y los precios internacionales del petróleo. Al contrastarse entre sí, los resultados demuestran la correlación altamente positiva que la exportación del petróleo crudo tiene con la producción nacional y prueban la marcada concentración e importancia de la exportación de petróleo crudo en las ventas externas colombianas y sus efectos en la economía nacional, según lo acontecido en el periodo de 1994 a 2014.
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Esta ponencia se inscribe en la experiencia docente universitaria de las autoras, por más de una década. El interés por el estudio de las dinámicas en entornos rurales, es un pretexto para formar futuros docentes de Educación Básica y Media.En ese sentido, planteamos como objetivos: Identificar las dinámicas poblacionales en entornos rurales. Caracterizar un entorno rural. Los métodos de investigación utilizados en el ámbito del estudio de caso fueron de tipo teórico y empírico. De los primeros, utilizamos el histórico y lógico, que permitieron dilucidar las dinámicas poblacionales en entornos rurales respecto a la vivienda, salud, servicios. De tipo empírico utilizamos la encuesta, aplicada a una muestra de 200 habitantes de la vereda La Quiebra – El Progreso, del municipio de Rionegro, departamento de Antioquia. Como aportes geográficos principales señalamos, las posibilidades que ofrecen los estudios de entornos rurales en la formación de docentes de Ciencias Sociales; el reconocimiento de las dinámicas poblacionales en la vereda La Quiebra; la integración de saberes en la enseñanza de la geografía universitaria. Finalmente, dejamos abierto el dialogo a nuevas miradas y perspectivas en la formación de docentes investigadores del entorno.
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Desde una perspectiva cualitativa y autoevaluativa, examino la enseñanza de la geografía profesional en el caso de los cursos que he impartido durante los años 2009 y 2010. Entre los principales resultados destaco que el universo de los estudiantes se encuentra inmerso en tensiones constantes localizadas entre la maraña asociada a la vida personal, las nociones multiescalares coligadas a sus contactos con las formas de comunicación digitales, las expectativas académicas, científicas y profesionales de la geografía y la incertidumbre generalizada respecto al mundo a inicios del siglo XXI.
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The objective of this study is to verify the dynamics between fiscal policy, measured by public debt, and monetary policy, measured by a reaction function of a central bank. Changes in monetary policies due to deviations from their targets always generate fiscal impacts. We examine two policy reaction functions: the first related to inflation targets and the second related to economic growth targets. We find that the condition for stable equilibrium is more restrictive in the first case than in the second. We then apply our simulation model to Brazil and United Kingdom and find that the equilibrium is unstable in the Brazilian case but stable in the UK case.
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Universidade Estadual de Campinas . Faculdade de Educação Física
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Based on the results of comparative analyses of 1,039 specimens of several progenies of Anopheles nuneztovarifrom three localities in Colombia, eight costal wing spot patterns were observed. Patterns I and III were the most frequent: 77.96% and 11.36%, respectively. Using the diagnostic characters ratio of the length of the basal dark area of hind tarsomere II/length of hind tarsomere II, ratio of the length of the humeral pale spot/length of the pre-humeral dark spot, and the ratio of the length of the subcostal pale spot/length of the distal sector dark spot (DS-III2/Ta-III2, HP/PHD, SCP/DSD) approximately 5% of the adult females were misidentified as a species of Nyssorhynchus, different from An. nuneztovari. Approximately 5% of the specimens showed DS-III2/Ta-III2 ratio less than 0.25 (range 0.21 - 0.24), and among them 3.34% shared a HP/PHD ratio less than 1.50. Consequently, 1.52% of An. nuneztovari individuals can be misidentified as Anopheles oswaldoi. In those specimens with the DS-III2/Ta-III2 ratios higher than 0.25, 34.45% displayed SCP/DSD values greater than 0.50 and of these, 3.65% displayed HP/PHD values greater than 1.8. This combination of characters could lead one to misidentify samples of An. nuneztovari as Anopheles rangeli. Similarly, 2.43% of the females could be identified erroneously as either Anopheles aquasalis or Anopheles benarrochi. Individuals with a HP/PHD ratio greater than 2.0, could be misidentified as Anopheles trinkae, Anopheles strodei or Anopheles evansae. A distinct combination of diagnostic characters for An. nuneztovari from Colombia is proposed.
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Dengue type 3 genotype V viruses have been recently detected in Brazil and Colombia. In this study, we described another Brazilian isolate belonging to this genotype. Phylogenetic analysis including dengue type 3 viruses isolated worldwide showed that Brazilian and Colombian viruses were closely related to viruses isolated in Asia more than two decades ago. The characteristic evolutionary pattern of dengue type 3 virus cannot explain the close similarity of new circulating viruses with old viruses. Further studies are needed to confirm the origin of the new dengue type III genotype circulating in Brazil and Colombia.
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There are 3 strains of Encephalitozoon cuniculi that occur in mammals. Strain III is associated with clinical disease in dogs, although some can be asymptomatic carriers and excrete spores in their urine. Several cases of human E. cuniculi infection caused by strain III have been observed in immunocompromised patients, indicating that E. cuniculi should be considered a zoonotic agent. Encephalitozoon cuniculi can cause fatal disease in maternally-infected or young dogs. Clinical signs in these animals included blindness, encephalitis, retarded growth rate, and nephritis. Encephalitozoon cuniculi has also been associated with primary renal failure in adult dogs. The present study used the direct agglutination test (DAT, cut-off 1:50) and the indirect fluorescent antibody test (IFAT, cut-off 1:10) to examine the prevalence of antibodies to E. cuniculi in dogs from Brazil and Colombia. Using the DAG, 31 (27.4%) of 113 dogs from Brazil and 47 (18.5%) of 254 dogs from Colombia were seropositive. Nine (14.3%) of 63 dogs from Brazil and IS (35.3%) of the 51 dogs from Colombia were seropositive by indirect immunofluorescent antibody test. These results indicate that dogs from Brazil and Colombia are exposed to E. cuniculi.
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Crown rufolepidotus Caruzo & Riina (Euphorbiaceae s. str.), a new species from Colombia, is here described and illustrated. The new species is endemic to an area of lowland secondary forests in Antioquia. Morphological characters indicate that this species belongs to Croton sect. Cleodora (Klotzsch) Baill. due to its arborescent habit, petiolar glands, 15 to 25 stamens, as well as the pistillate flowers with imbricate sepals and multifid styles.
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A new species of land planarian from Colombia, Gigantea maupoi sp. nov., is described herein. The penis papilla of the new species is provided with numerous accessory genital organs, or mgo. These mgo are of a unique morphology, consisting of a very strong barrel-shaped circular muscle coat and an underlying longitudinal one, both derived from the subepithelial musculature of the penis papilla. The central mass of each mgo contains secretions and 8-15 canalicula that open to the male atrium on the central region of the organ. Differences in structures constituting the mgo and details of the muscular systems and of the reproductive organs among the 11 Gigantea species from literature and from type material of G. bistriata (Hyman, 1962), G. chiriquii (Hyman, 1962), and G. sandersoni (Prudhoe, 1949) reexamined here show that the genus is heterogeneous.
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I examine a situation where a firm chooses to locate a new factory in one of several jurisdictions. The value of the factory may differ among jurisdictions and it depends on the private information held by each jurisdiction. Jurisdictions compete for the location of the new factory. This competition may take the form of expenditures already incurred on infrastructure, commitments to spend on infrastructure, tax incentives or even cash payments. The model combines two elements that are usually considered separately; competition is desirable because we want the factory to be located in the jurisdiction that values it the most, but competition in itself is wasteful. I show that the expected total amount paid to the firm under a large family of arrangements is the same. Moreover, I show that the ex-ante optimal mechanism that is, the mechanism that guarantees that the firm chooses the jurisdiction with the highest value for the factory, minimizes the total expected payment to the firm, and balances the budget in an ex-ante sense - can be implemented by running a standard auction and subsidizing participation.
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This paper offers some preliminary steps in the marriage of some of the theoretical foundations of new economic geography with spatial computable general equilibrium models. Modelling the spatial economy of Colombia using the traditional assumptions of computable general equilibrium (CGE) models makes little sense when one territorial unit, Bogota, accounts for over one quarter of GDP and where transportation costs are high and accessibility low compared to European or North American standards. Hence, handling market imperfections becomes imperative as does the need to address internal spatial issues from the perspective of Colombia`s increasing involvement with external markets. The paper builds on the Centro de Estudios de Economia Regional (CEER) model, a spatial CGE model of the Colombian economy; non-constant returns and non-iceberg transportation costs are introduced and some simulation exercises carried out. The results confirm the asymmetric impacts that trade liberalization has on a spatial economy in which one region, Bogota, is able to more fully exploit scale economies vis--vis the rest of Colombia. The analysis also reveals the importance of different hypotheses on factor mobility and the role of price effects to better understand the consequences of trade opening in a developing economy.
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This paper uses a new panel of more than 2,000 Brazilian municipalities over 13 years to analyze the influence of public expenditures on the probability of mayors` reelection. We examine Brazilian municipal elections from 1988 to 2000 using a logit fixed-effects model. The results suggest that mayors who spend more during their terms of office increase the probability of their own reelection or of a successor of the same political party. In particular, higher capital spending over the years preceding elections and current expenditures in election years are beneficial to Brazilian incumbent mayors.
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Concern about the growing demand of food and fuel has focused the attention on countries with conditions to provide for global requirements. Also, the build-up of an environmental awareness has compelled several governments to implement programs for the addition of biofuels to oil derivatives. Considering their relevance as world and South American producers, this study makes a characterization of the sucro-energetic sectors of Brazil and Colombia, based on a view of agro-industrial systems, industrial organization and transaction cost economy. The approach followed considered of a secondary information survey and in-depth interviews. The main differences found are centered on institutional development level and production volumes. However, the use of the same raw material, sugarcane, trade opening policies, cultural approaches and regional integration, are factors that could generate links of commercial exchange and technological cooperation between the two countries.
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A second species of the genus Eratomyia Amorim & Rindal-E. risaralda, sp. n.-is described from Risaralda, Colombia, based on one male and three females. The female of Eratomyia is described for the first time. A number of striking modifications in the female terminalia shared with Chiletricha Chandler support the hypothesis that they are sister genera within the Rangomaramidae. The position of Chiletricha and Eratomyia within the Chiletrichinae is discussed.