Incentivo a las exportaciones en el Ecuador: restitución del impuesto al valor agregado (IVA), y su relación con los principios de neutralidad impositiva y cláusula de no discriminación (Tema Central)

Los procesos de cambio que propiciaron la adopción del dólar como moneda única en el Ecuador, si bien fueron devastadores en la economía, dieron la oportunidad de establecer nuevas políticas a través de las cuales se logró la apertura de la economía nacional a lo que se denomina “globalización”, rigiéndose por el libre mercado, lo que obligar a revisar y modificar las legislaciones de los países que forman parte de esta libre economía y comercio para enmarcarlas dentro de los lineamientos actuales y evitar conflictos normativos y económicos al momento de realizar las transacciones. En el Ecuador la adopción del dólar significó la pérdida en la toma de decisiones de tipo monetario, sin embargo, no quedaron rezagadas las relaciones comerciales a nivel mundial, y se tomaron medidas para fortalecer el Servicio de Rentas Internas (SRI), mejorando las políticas y sistemas para evitar la evasión fiscal.

Time is of the essence: a selective review of the fall and rise of brief therapy research

For compelling reasons of equity and the advance of public health, brief psychotherapy has become the dominant format in both practice and research. One consequence of this is the apparent decline of a distinct stream of brief therapy research. However, much of the agenda formerly identified with that research stream is of increasing importance to the field. Time is indeed of the essence in current psychotherapy research. For example, factors conducive to the time efficiency of brief psychodynamic therapy have been described recently. The important question ‘How much therapy is enough?’ has been addressed by studies inspired by the dose-response analysis of Howard and colleagues. The value of ultra-brief interventions has been examined. These issues are considered in a selective review, drawing in particular on the work of the Sheffield/Leeds psychotherapy of depression research group. This research treats the number of treatment sessions as an independent variable, thereby providing a causal analysis of the dose-response relationship over a range from two to 16 sessions, illuminated by a comparative analysis of change processes in treatments of different durations. Its results enable some specification of the extent and nature of incremental benefit derived from additional sessions in the psychotherapy of depression.

The quest for quality: translation of a mythical idea in a global corporation

Purpose – The purpose of this paper is to present the model of the translation of particularly important ideas for the organization and its context, called mythical ideas. Design/methodology/approach – The study is based on ethnographic research. Findings – It is found that change processes based on mythical ideas are especially dynamic but also very vulnerable. The consequences of failure can be vital for the organization and its environment. Originality/value – The paper explores the outcomes to which the translation of a mythical idea can lead. The findings are of value for people involved in organizational change processes.

Fast and slow precipitation responses to individual climate forcers: a PDRMIP multi-model study

Precipitation is expected to respond differently to various drivers of anthropogenic climate change. We present the first results from the Precipitation Driver and Response Model Intercomparison Project (PDRMIP), where nine global climate models have perturbed CO2, CH4, black carbon, sulfate, and solar insolation. We divide the resulting changes to global mean and regional precipitation into fast responses that scale with changes in atmospheric absorption and slow responses scaling with surface temperature change. While the overall features are broadly similar between models, we find significant regional intermodel variability, especially over land. Black carbon stands out as a component that may cause significant model diversity in predicted precipitation change. Processes linked to atmospheric absorption are less consistently modeled than those linked to top-of-atmosphere radiative forcing. We identify a number of land regions where the model ensemble consistently predicts that fast precipitation responses to climate perturbations dominate over the slow, temperature-driven responses.

Report of the mid-term review of Victoria's maternity services program

Substantial State Government funding has bun committed in Victoria for the enhancement of maternity services. The funding is intended to improve the quality of care for women and meet consumer expectations for choice and continuity of care in maternity services. This paper reports on a mid-term review (the 'review') of the Victorian Maternity services Program. which was conducted by the authors on behalf of the Victorian Department of Human Services. Documentary analysis was conducted for the review, and workshops and key informant interviews were held throughout Victoria with midwives, medical staff and Department of Human Services staff. The review found that there had been many gains as a result of the Maternity services Program and identified directions for further development. Issues of change and facilitators of change processes in maternity services are highlighted in this article.

Curriculum theorising: examining the middle ground of curriculum

Using current data, this article examines the ways in which teachers enact new curriculum prior to classroom implementation. This is new and important research as few, if any, studies have further explored what Goodson termed the 'middle ground' of curriculum (1994). This article locates the middle ground of curriculum between the high ground of curriculum (the formal construction of the written curriculum) and its ground-level implementation in the classroom. A model of the middle ground of curriculum that helps us to understand curriculum change processes from the perspective of those most affected by them - teachers - is subsequently proposed.

Easier analysis and better reporting : modelling ordinal data in mathematics education research

This article presents an examination of the use of Rasch modelling in a major research project, 'Improving Middle Years Mathematics and Science' (IMYMS). It is unarguable that it is important to take students' perceptions, or views, into account when planning learning and teaching for them. The IMYMS student perceptions survey is an attempt to make visible these student viewpoints, and report them in a way that is accessible to teachers and researchers involved in the project. The project involves four clusters of schools from urban and regions of Victoria to investigate the role of mathematics and science knowledge and subject cultures in mediating change processes in the middle years of schooling. There are five secondary and twenty-eight primary schools. The project has generated both qualitative and quantitative data, with much of the qualitative data being ordinal in nature. Reporting the results of analyses for a range of audiences necessitates careful, well-designed report formats. Some useful new report formats based on Rasch modeling -the Modified Variable Map, the Ordinal Map, the Threshold Map, and the Annotated Ordinal Map - are illustrated using data from the IMYMS project. The Rasch analysis and the derived reporting formats avoid the pitfalls that exist when working with ordinal data and provide insights into the respondents' views about their experiences in schools unavailable by other approaches.

Fun or profit : primary students' perceptions of mathematics and science

As the number of students pursuing mathematics and science in higher education decline, it becomes imperative· that we look for the causes of the decline. As part of the Australian Improving Middle Years Mathematics and Science (IMYMS) project, students were asked to rate their perceptions of classroom practice in mathematics and science and their attitudes to these subjects. Results of this survey reveal little difference in perceptions of classroom practice, but significant differences in students' attitudes between mathematics and science. Differences were particularly evident for items relating to the usefulness of mathematics and science (mathematics was more useful) and enjoyment of the subjects (science is more fun). If teachers are aware of such perspectives, it may be possible to change students' attitudes.

Effective student engagement depends on students enjoying their studies in mathematics and science, being confident in their ability and recognising the relevance of these subjects to everyday life, now and in the future.
(Education Training Committee, 2006, p. xvii)

Science and technology are the widely acknowledged foundation of Australia's future development. Underpinning these are the key learning areas of mathematics and science. However, Australia is experiencing a decline in numbers of mathematics and science students in higher education. Moreover, studies over the last two decades have shown a general decline in Australian students' interest and enjoyment of science across the compulsory secondary school years, with a particularly sharp decline across the primary to secondary school transition (e.g. Adams, Doig, & Rosier 1991; Goodrum, Hackling, & Rennie, 200 I) and a decline in the numbers of students studying' advanced mathematical courses in upper secondary school (Thomas, 2000).

Improving teaching and learning in the middle years of schooling (Years 5 to 9) is receiving particular attention because of the coincidence of the disengagement of students with the significance of these years for the preparation of students for their future role in society. Thus the Improving Middle Years Mathematics and Science: The role of subject cultures in school and teacher change (IMYMS) project, which is the source of data for this paper, is investigating the role of mathematics and science' knowledge and subject cultures in mediating change processes in the middle years of schooling.

Mathematics and science are sometimes seen as "love-hate" subjects, rating highest for subjects disliked, but also rating relatively highly among preferred subjects (Hendley & Stables, 1996). Students, even primary aged students, can often shed light on what constitutes good practice (see, for example, 'van den Heuvel-Panhuizen, 2005). Students' attitudes towards mathematics and science and their perceptions of what they regard as positive aspects of classroom practice have been shown to decline from the primary years to junior secondary (Race, 2000). The decline in interest in science in the early years of secondary school is of particular concern, since it is in these years that attitudes to the pursuit of science subjects and careers are formed (Speering & Rennie, 1996). Students' negative attitude towards the relevance of science ,content for their lives was a strong theme in the report by Goodrum, Hackling, & Rennie (2001) on the status and quality of teaching and learning of science.

As part of the IMYMS project, the IMYMS Student Survey was administered to all students in 2004 and 2005. The survey included a 36 item section on students' perceptions of classroom practice and attitudes towards mathematics and science, and a 24 item section on students' learning preferences. Students completed separate, parallel surveys for mathematics and science.

This paper focuses on students' perceptions and attitudes. It explores the differences in 700 Year 5 and 6 students' perceptions of their learning environment and their attitudes to mathematics and science during 2005, the second (and final) year of schools , involvement in the IMYMS project.

Outsourcing in the Australian health sector : the interplay of economics and politics

Purpose – The paper discusses the reasons and approaches used at three health organisations in introducing outsourcing. It specifically answers the question: why have managers of health organisations outsourced some functions in preference to others?

Design/methodology/approach – This research employs a case study method making use of qualitative analysis. The health organisations were chosen first as representatives of their type, and secondly due to the nature of the outsourcing decisions made. The first health organisation operates in the rural sector; the second is a metropolitan network; and the third is a large metropolitan hospital, which, in contrast to the other two case study organisations, had made only one decision to outsource, producing the largest outsourcing contract in health in Australia. Furthermore, this situation was distinctive as the contract was terminated and re-issued to another private sector organisation.

Findings – The reasons for outsourcing varied within and between health organisations. Although generally they were made on the bases of the characteristics of the labour market, employee skill levels and the nature of industrial relations, the perception of what was core, the level of internal management skills, the ability of internal teams to implement change and the relationship between management and staff. Even though cost savings and a downsized labour force resulted, generally these occurred even when services were not outsourced, through the use of other change processes, such as introducing new technology, changing structures and promoting workforce flexibility. The interplay of political reasons and economic effects was evident along with the political nature of the decision-making and processes used. The paper concludes that the power of managers was a moderating factor between the desire for outsourcing and whether outsourcing actually occurred.

Research limitations/implications – Although this research was conducted solely within the health sector it has implications for other public sector bodies and the private sector.

Practical implications – Managerial decision making can be enhanced with the exploration of the full complement of reasons for the outsourcing decision.

Originality/value – The paper has value to both academics researching in the public sector and public sector managers.

Environmental management system and electronic communication : Is it the need of the hour?

Implementation and certification of Environmental Management Systems (EMS) is a reality for many businesses. Communication with an organisation’s stakeholders is a required element of any EMS. In the last five years companies have steadily moved towards integrating their different management systems, such as quality, environmental, and occupational health and safety, in an attempt to reduce their costs and increase efficiency. Legislation requires extensive reporting in each of these areas, so compliance is another important driver. During this period, communication by digital technology, or electronic communication, has gained prominence and acceptance amongst all groups of people including businesses primarily as a means to disseminate crucial EMS information to geographically diverse employees in a cost effective and instantaneous manner. Some perspectives have emerged to suggest that change processes in organisations may be hindered or helped in various ways through the application of digital technology in EMS. There are, however, gaps in the literature that document the impact and effectiveness of electronic communication amongst EMS stakeholders. In this paper we will discuss employees as one of the major stakeholders and whether the move to electronic communication has been assisting or hindering transformations in awareness and understanding of issues amongst employees. We highlight opportunities and challenges presented by an increased use of electronic communication in light of the environmental and climate change debates, which underpin EMS.

Family recovery from youth substance use related problems : a pilot study of the BEST plus program

Youth substance use related problems are increasingly common, and families experience considerable stress in attempting to cope with these problems. A pilot study of 34 Australian parents from 21 families (38% sole parent families) participating in an 8-week group program, designed to assist families recover from youth substance use related problems, provided the context to explore family change processes. Participants reported a number of significant improvements over the course of the four groups that ran from late 2003 and through 2004. Regression analyses found general support for the program logic model in identifying significant associations between program-targeted parent changes and post-program improvements in stress symptoms and cohesive family behaviors. The study's limitations are noted.

Critical analysis of action research-based inservice teacher education : four case histories

Changing the nature of institutionalised education is the central theme of the thesis. The potential for radical changes to classroom teaching and to inservice teacher education is considered through four curriculum and teaching reform projects structured by action -research. The problems explored through the thesis are at the levels of teaching, institutional and research practices. It is argued that the professional activity of teachers, administrators, consultants, teacher educators and researchers can be understood to be tightly bound and determined by rules for acceptable professional ways of acting which are often unquestioned and unexamined by educators themselves. It is further argued that institutionalised education is dominated by ways of thinking and acting that are inherently individualistic. The thesis analyses the ideological character of this 'individualistic1 structuring of educational practice, identifying belief systems that hold the lived reality of educators and students in place. The thesis endeavours to show that the bureaucratic character of institutionalised education primarily serves and maintains the interests of dominant groups. The thesis examines the possibilities for radical reform in classroom teaching, the support teachers need when embarking on curriculum and teaching change processes, and the possible outcomes of such reform. The thesis also examines the interaction between the institutional practices of schools, universities and regional offices in the Ministry of Education in Victoria, Australia on these reform processes in classrooms. Finally, the thesis examines the potential of action research as a research and educative process in the professional development of educators who are both critically aware of the ideological nature of institutionalised education and committed to collective social action. From the analyses of the four action research projects the thesis concludes that action research has the potential to transform institutionalised education when its own practice is firstly, developed as a liberating pedagogy and not as research projects structured by individualistic and paternalistic interests; secondly, is driven by a commitment to the political struggle for equity and social justice; and thirdly, is itself an expression of communitarian work. The thesis concludes that the transformative processes associated with action research under these conditions hold the promise of democratising the 'individualistic' character of institutional education.

Vision and rationalisation : a study of the school psychology profession within the Victorian Government school system

Since its origins in the 19th century, modern schooling has been a continuously contested domain within nation states. Underlying this contestation dynamic lie competing value systems about the social purpose of education; competing values around which are generated different discourses, and which in turn generate inherently contradictory social and organisational structures. As reflected in other areas of society, the 20th century expansion of state-provided schooling has essentially developed around variations of a bureaucratic model Thus, organisational cultures based around bureaucratic values have come to permeate the enterprise of schooling on a world wide scale. Concomitantly, the value for education to be fundamentally associated with human emancipation from psychological, social, political, or economic states of being, persists as a recurring theme in modern schooling. Premised on these understandings, the thesis argues that the development of the practices of school psychology as a profession, like education in general, and special education in particular, has similarly been influenced by tensions between different and competing constellations of values. It is argued that throughout the 20th century, the pervasiveness of formal schooling systems suggest that schooling may be understood as a modernist cultural archetype. As a socially constructed reality, the phenomenon of schooling has become unproblematic the apparent cultural inevitability of formal schooling in the modern era can also be understood as a premise of a systemised way of looking at the world; that of bureaucratic consciousness. Dialectically, bureaucratic consciousness persists in influencing every manifestation of schooling; structurally through its organisational forms, and epistemologically through the institutionalization of teaching and learning. A particular illustration of the dialectical relationship between bureaucratic consciousness and the social forms and social practices of schooling is the school psychology profession which has developed as a part of school systems. The thesis argues that the epistemic archeology of psychology as a knowledge discipline can be traced through an earlier European intellectual and cultural tradition, but in the 20th century, has come to develop a symbiotic yet contradictory relationship with compulsory schooling in the modern nation state. The research study employs historical and fieldwork methods in a study of the development of the school psychology services within the Victorian Education Department, particularly between 1947 and 1987. The thesis also draws upon several usually distinct literatures; the philosophical and theoretical discourse of modernity and post modernity, the history and development of modern schooling, the ethnography of schooling, the international comparative literature on the school psychology profession, and the literature on action research in education practice and curriculum development, As a case study of Victorian school psychology, the research eschews a quantitative statistical approach in favour of qualitative investigatory genres, which have in turn been guided by the values of action research in education, as well as those of critical theory. The important focus of the thesis is its investigation of some aspects of the development and transformations within the Victorian state education bureaucracy, and the dialectical relationship that has persisted between the evolution of change processes and the shifting conceptions of school psychology practices in the 20th century. A history of the organisational development of school psychology services in Victoria constitutes an important part of the thesis. This is complemented by specific illustrations of how some school psychologists have been influenced by and have contributed towards paradigm shifts within the profession, shifts relating to how the changing nature of their work practices have come to be understood and valued by teachers and by school administrators. The work of J. R. MacLeod from the 1950s is noted in this regard. Particular attention is also drawn to the dialectical relationship between bureaucratic consciousness and school psychology's professional orientation in the 1980s. As a means of providing field data to explore this relationship, ethnographic case studies with two school communities are included as part of the fieldwork of the thesis, and are based upon the author's own work in the mid 1980s. These case studies provide a basis for conceptually refraining the school psychologist's professional experience within schooling systems, and an opportunity to examine how competing value systems impact upon the work of the school psychologist. The thesis concludes with some observations about bureaucratic transformations within educational organisations, and about the future relationship of the school psychology profession with schooling systems, as framed by the theoretical parameters of the modernist /post modernist debate. The issue of competing value systems within the administration of public education is re-examined as is the value of promoting human empowerment in the ongoing work of the school psychologist. Finally, some scenario building with reference to the future of school psychology in Victoria in is undertaken.

Ecophysiology of avian migration in the face of current global hazards

Long-distance migratory birds are often considered extreme athletes, possessing a range of traits that approach the physiological limits of vertebrate design. In addition, their movements must be carefully timed to ensure that they obtain resources of sufficient quantity and quality to satisfy their high-energy needs. Migratory birds may therefore be particularly vulnerable to global change processes that are projected to alter the quality and quantity of resource availability. Because long-distance flight requires high and sustained aerobic capacity, even minor decreases in vitality can have large negative consequences for migrants. In the light of this, we assess how current global change processes may affect the ability of birds to meet the physiological demands of migration, and suggest areas where avian physiologists may help to identify potential hazards. Predicting the consequences of global change scenarios on migrant species requires (i) reconciliation of empirical and theoretical studies of avian flight physiology; (ii) an understanding of the effects of food quality, toxicants and disease on migrant performance; and (iii) mechanistic models that integrate abiotic and biotic factors to predict migratory behaviour. Critically, a multi-dimensional concept of vitality would greatly facilitate evaluation of the impact of various global change processes on the population dynamics of migratory birds.

Investing in knowledge, communications and training/extension for responsible aquaculture

Knowledge has always been critically important to the development of aquaculture whether we are talking about the earliest aquaculture innovations starting in Asia or the more recent challenges confronting the sector worldwide. This panel reviewed selected national and regional case studies. Key topics for discussion include knowledge production and its communication and use (e.g. in new training and extension approaches) among the changing audiences (as aquaculture continues to attract an increasing variety of new stakeholders), and dealing with a widening set of change processes in recent times, often involving a complex mix of governance and social change challenges. We go on to suggest that aquaculture policy-makers, and stakeholders in general, need to better understand knowledge processes such as knowledge translation (implementation), knowledge networks (e.g. the role of farmers’ associations) and the use of knowledge platforms and brokers, all aimed at more effective dissemination and adoption of knowledge. Knowledge management by most stakeholders will become increasingly critical to the sustainable development of aquaculture and its movement towards attaining the goals set out in the Bangkok Declaration a decade back.