Análisis de la Ley de Fomento Ambiental y Optimización de los Ingresos del Estado: Impuesto Ambiental a la Contaminación Vehicular

El presente trabajo de investigación procura dar a conocer las causas y efectos de la contaminación ambiental en el desarrollo de nuestras actividades, así como, las medidas de protección ambiental y su conexión con el sistema tributario, fundamentando la teoría con las experiencias de los países europeos que implementaron a su tributación, imposición ambiental como instrumentos económicos, para limitar los efectos ambientales que producen los gases de efecto invernadero y al mismo tiempo contar con los recursos necesarios que ayuden en la búsqueda de soluciones adecuadas. En la actualidad la preocupación de las autoridades para resarcir en parte el daño causado a nuestro medio; ha ocasionado que se empiece a adoptar impuestos ambientales como política social y económica, considerando los convenios internacionales, así como, los principales lineamientos y directrices que han sido emitidos por la Organización para la Cooperación y el Desarrollo Económicos (OCDE). Las experiencias en países como Perú, Costa Rica y México han sido fundamentales para desarrollar nuestra propuesta de mejoramiento del actual Impuesto Ambiental a la Contaminación Vehicular, puesto que, su eficiencia se ha medido por el desarrollo institucional en materia ambiental. La propuesta de mejoramiento que se ha desarrollado en la presente investigación, se ha enfocado desde la perspectiva por cumplir con responsabilidad las políticas del buen vivir y el derecho de los ecuatorianos para habitar en un ambiente sano, buscando con ello se graven las emisiones contaminantes y se pueda reflejar su verdadero costo ambiental, estableciendo una relación jurídica tributaria vinculante entre el Sujeto Activo, representado por el Estado y el Sujeto Pasivo por los contribuyentes, aprovechando las ventajas que ofrece el empleo de tributos ambientales como un medio para disminuir la contaminación y asegurando además que no existan exoneraciones dentro de las políticas fiscales o que el pago del tributo brinde el derecho a contaminar.

Estimates of Avian Mortality Attributed to Vehicle Collisions in Canada

Although mortality of birds from collisions with vehicles is estimated to be in the millions in the USA, Europe, and the UK, to date, no estimates exist for Canada. To address this, we calculated an estimate of annual avian mortality attributed to vehicular collisions during the breeding and fledging season, in Canadian ecozones, by applying North American literature values for avian mortality to Canadian road networks. Because owls are particularly susceptible to collisions with vehicles, we also estimated the number of roadkilled Barn owls (Tyto alba) in its last remaining range within Canada. (This species is on the IUCN red list and is also listed federally as threatened; Committee on the Status of Endangered Wildlife in Canada 2010, International Union for the Conservation of Nature 2012). Through seven Canadian studies in existence, 80 species and 2,834 specimens have been found dead on roads representing species from 14 orders of birds. On Canadian 1 and 2-lane paved roads outside of major urban centers, the unadjusted number of bird mortalities/yr during an estimated 4-mo (122-d) breeding and fledging season for most birds in Canada was 4,650,137 on roads traversing through deciduous, coniferous, cropland, wetlands and nonagricultural landscapes with less than 10% treed area. On average, this represents 1,167 birds killed/100 km in Canada. Adjusted for scavenging, this estimate was 13,810,906 (3,462 dead birds/100 km). For barn owls, the unadjusted number of birds killed annually on 4-lane roads during the breeding and fledging season, within the species geographic range in southern British Columbia, was estimated as 244 owls and, when adjusted for scavenging and observer bias (3.6 factor), the total was 851 owls.

Networks of contextualised ontologies for the Semantic Web

Currently many ontologies are available for addressing different domains. However, it is not always possible to deploy such ontologies to support collaborative working, so that their full potential can be exploited to implement intelligent cooperative applications capable of reasoning over a network of context-specific ontologies. The main problem arises from the fact that presently ontologies are created in an isolated way to address specific needs. However we foresee the need for a network of ontologies which will support the next generation of intelligent applications/devices, and, the vision of Ambient Intelligence. The main objective of this paper is to motivate the design of a networked ontology (Meta) model which formalises ways of connecting available ontologies so that they are easy to search, to characterise and to maintain. The aim is to make explicit the virtual and implicit network of ontologies serving the Semantic Web.

Inclusion, social networks and resilience: strategies, practices and outcomes for disabled children and their families

This paper explores the strategies of service providers and the benefits reported by disabled children and their parents/carers in three Children's Fund programmes in England. Based on National Evaluation of the Children's Fund research, we discuss how different understandings of ‘inclusion’ informed the diverse strategies and approaches service providers adopted. While disabled children and families perceived the benefits of services predominantly in terms of building individual children's resilience and social networks, the paper highlights the need for holistic approaches which have a broad view of inclusion, support children's networks and tackle disabling barriers within all the spheres of children's lives.

A management architecture for active networks

In this paper we present an architecture for network and applications management, which is based on the Active Networks paradigm and shows the advantages of network programmability. The stimulus to develop this architecture arises from an actual need to manage a cluster of active nodes, where it is often required to redeploy network assets and modify nodes connectivity. In our architecture, a remote front-end of the managing entity allows the operator to design new network topologies, to check the status of the nodes and to configure them. Moreover, the proposed framework allows to explore an active network, to monitor the active applications, to query each node and to install programmable traps. In order to take advantage of the Active Networks technology, we introduce active SNMP-like MIBs and agents, which are dynamic and programmable. The programmable management agents make tracing distributed applications a feasible task. We propose a general framework that can inter-operate with any active execution environment. In this framework, both the manager and the monitor front-ends communicate with an active node (the Active Network Access Point) through the XML language. A gateway service performs the translation of the queries from XML to an active packet language and injects the code in the network. We demonstrate the implementation of an active network gateway for PLAN (Packet Language for Active Networks) in a forty active nodes testbed. Finally, we discuss an application of the active management architecture to detect the causes of network failures by tracing network events in time.