Análisis de la imposición predial rural y de patente en la actividad agropecuaria en los Municipios de Rumiñahui y Mejía por los años 2012 y 2013

Este trabajo permite conocer la gestión del impuesto predial rural y del impuesto de patente con relación a los actores del sector agropecuario de los municipios de Rumiñahui y Mejía durante los años 2012 y 2013. A través de esta investigación se expone y analiza los aspectos más relevantes en el ámbito conceptual, normativo y aplicativo de estos tributos dentro de la delimitación espacial y temporal referida. Considerando la importancia del sector agropecuario en el Ecuador como un eje primordial del desarrollo económico, resulta vital conocer el tratamiento tributario local hacia el sector, tomando como referencia el impuesto predial rural y el impuesto de patente, con base en la normativa legal que deviene del Código Orgánico de Organización Territorial, Autonomía y Descentralización y de la normativa reglamentaria contenida en las ordenanzas que cada uno de los gobiernos municipales objeto de estudio han expedido para la aplicación de tributos locales. El primer capítulo comprende la descripción de políticas públicas, el régimen tributario establecido para el sector, así como tratamientos tributarios diferenciados que mantienen otros países hacia el sector agropecuario. El segundo capítulo abarca el análisis de la normativa aplicada al sector agropecuario atinente al impuesto predial rural y al impuesto de patente con atención a los casos específicos que motivan esta investigación, complementado con una revisión comparada de las legislaciones de Bolivia, Colombia y Perú, a efectos de determinar el tratamiento tributario respecto a este tipo de impuestos en países andinos, con realidades similares a la ecuatoriana. El tercer capítulo refleja la investigación de campo, enfocando la evolución de los dos impuestos en los gobiernos municipales de Rumiñahui y Mejía con datos cuantitativos que evidencian los volúmenes de recaudación de dichos impuestos en el sector agropecuario por el período analizado, y su peso con relación al resto de tributos gestionados y cobrados por dichos gobiernos locales.

Actividad económica como objeto de imposición local: el caso del impuesto de patente y sus problemas de aplicación en el Distrito Metropolitano de Quito, año 2013

Son múltiples las formas de imposición que están relacionadas con la actividad económica, materializada en hechos, actos, contratos y situaciones, constituyendo una fuente rica de ingresos para el erario fiscal; en lo local, la tendencia histórica ha sido gravar estas actividades que se realicen de manera permanente, con estas consideraciones se establece el impuesto de patente. En la época medieval, los señores feudales otorgaban una carta –patente- que consistía en una autorización al súbdito para ejercer determinadas actividades de comercio, industria u oficio. En el Ecuador en 1917 aparece la patente como la concesión o permiso para la venta de timbres postales y, será en la Ley de Régimen Municipal publicada en el Registro Oficial No. 680 de 31 de enero de 1966, que se instaura la obligación de obtener la patente para todos los comerciantes e industriales, mientras que en otros países del continente, se grava a la actividad económica con la patente de industria y comercio o el impuesto al activo. La Administración Tributaria Municipal, basa su clasificación económica para efecto de determinar el valor a satisfacer por patente para las personas naturales no obligadas a llevar contabilidad en la Clasificación Industrial Internacional Uniforme a todas las Actividades Económicas (CIIU), mientras que para sociedades y personas naturales obligadas a llevar contabilidad se establece en función del capital o patrimonio, entendido como la diferencia entre el activo y el pasivo. Este impuesto aglutina dos situaciones que se concatenan entre sí, por una parte hay el requerimiento de inscripción de la actividad económica en un catastro municipal, con lo que se obtiene el permiso para ejercer la actividad, y por otra se satisface un gravamen previo una declaración, con lo que se habilita la autorización. Por la actuación subjetiva en muchos casos y los parámetros de determinación presuntiva dispuestos por la Dirección Metropolitana Tributaria del DM de Quito, se han emitido títulos de crédito que han originado múltiples reclamos, en especial del ejercicio económico 2013, lo que demanda mejoras en el accionar de la gestión tributaria municipal, para lo cual emito recomendaciones y propongo un proyecto de ley que reforme y acopie en un solo sistema impositivo, impuestos fiscales y locales a las actividades económicas: renta, patente y 1.5 por mil a los activos totales.

O valor da atividade lúdica na aprendizagem dos adultos: uma experiência com jogos selecionados para o ensino do alemão

Com o objetivo de avaliar o valor das atividades lúdicas CAL) no aprendizado do idioma alemão foram ministra das 45 aulas com AL e 112 sem AL à uma turma de 21 alunos do primeiro e segundo períodos do Curso de Português-Alemão do Instituto de Letras da Universidade do Estado do Rio de Janeiro. O contato 'prévio com o idioma alemão dessa turma era praticamente inexistente.

Atividade lúdica e atividade laboral: uma ótica de convergência

O tema desta dissertação é a atividade lúdica, analisada sob diversas perspectivas da Psicologia, contemporânea e avaliada em termos de seus reflexos sobre a conduta nas diversas formas de ação e fases do desenvolvimento humano. Três dimensões foram destacadas como essenciais para alicerçar esta análise uma no eixo cognição - emoção, outra no eixo realidade - fantasia e uma terceira envolvendo a própria evolução temporal pela idade. O estudo de algumas teorias sobre o jogo, com o objetivo de tentar uma compatibilização entre concepções distintas ou até mesmo divergentes, evidenciou uma concomitância de fatores da área emocional e da cognitiva em termos de uma exercitação para a própria vida. Duas posições mereceram destaque: a psicanalítica que confere ao jogo um enfoque essencialmente catártico, realçando os aspectos irracionais que se projetam e se coordenam na atividade lúdica e a cognitivista - com destaque à Epistemologia Genética - que se caracteriza pelos aspectos reais ou virtuais de transformação do mundo e do próprio indivíduo sob a trajetória da cognição. O estudo de tais posições sugeriu que a atividade lúdica oferece oportunidade de experiências que servirão de base para exercitar o controle motor, o auto-conhecimento e a socialização e para aprender a descarregar tensões, a criar, a fantasiar, a obedecer e a respeitar os outros. Consequentemente foram destacadas seis funções do jogo: construção imaginaria, ficção, catarse, exploração, elaboração da regra e socialização. O esforço de superação de limites existenciais (ponte entre o real e o imagário) implícito nas atividades lúdicas, leva a um aperfeiçoamento constante voltado para a aquisição de poderes no campo das emoções, das relações sociais e da cognição. A atividade lúdica e finalmente avaliada como um treino de transformação simulada sobre ideias, pessoas e coisas, que não se esgota na infância, mas que se reflete, inclusive, no campo do trabalho adulto. Seus conteúdos, no entanto, variam dentro de uma sintaxe básica alicerçada por um conjunto de linhas e de papeis entrelaçadas e direcionados para um objetivo. Neste ponto as condutas lúdicas e as laborais se confundem. O jogo e uma atividade construtiva e o trabalho pode ser fonte de realização. O individuo atua no jogo transformando-se, enquanto que no trabalho, o mundo passa a ser transformado em termos de uma realidade que resume as metas de um jogo.

Um novo olhar: atividade lúdica como instrumento de integração entre a universidade e escola pública

COSTA, Ivaneide Alves Soares de; Santos, Adriana de Souza; COSTA, Anderson Pereira, et al. Um novo olhar: atividade lúdica como instrumento de integração entre a universidade e escola pública. SEMINÁRIO NACIONAL DO ENSINO MÉDIO, 1. ,2011, Mossoró. Anais... Mossoró: UERN, 2011. p.955 - 965

Pensamento teórico e formação docente: apropriação de saberes da tradição lúdica na perspectiva da teoria da formação das ações mentais por etapas de P. Ya. Galperin

The study investigated the possibility of organizing a didactics unit for formation of hability of identifying and explaining the popular traditional games in the process of licensed formation in physical education. Had basic premised, the thesis formulated by Piorte Yakovleviche Galperin that the fundamental condition that mode determines the student s way of thinking and the theoretical structures thought. Is given by the method of organization activity that form the basis of guiding skills assimilates from this assumption the study defended the thesis that the contents of popular traditional games can be organizeds according the systemic functional-structural focus. As a method to plan a didactics unit that contributes to development of theoretical thought and the professional development of graduates in physical education. In this sense the general goal was studied and develop a training proposal of ability to identify and explain the popular traditional games for physical education teachers oriented to contribute to the development of theoretical thought. In the construction process of the thesis in a first moment was determined the invariant conceptual of popular traditional games from the method of analysis of activity, after was organized the content of popular traditional games according to the structural-functional systems revealing the essential properties elements and levels of relationship.These procedures provided to the construction elements of the concept popular traditional games, and was the basis for planning a didactical unit to the formation of ability to study. These strategies enable to build a set of prepositions to argue, as a result of the increases in the knowledge of the professional formation in physical education. The study was introduced the fallowing contributions; formulated a teaching proposal to develop the ability to identify popular traditional games, as a cultural and historical contribution and the development of an individual, in initial formation of physical education teacher, attuned to the demands of training and use of knowledge that requires this level of education, defined and organized the knowledge of popular traditional games , this enables a teaching able to raise the cognitive abilities and the theoretical concept of personality of graduated in physical education

PENSAMENTO TEÓRICO E FORMAÇÃO DOCENTE: apropriação de saberes da tradição lúdica na perspectiva da teoria da formação das ações mentais por etapas de P. Ya. Galperin

The study investigated the possibility of organizing a didactics unit for formation of hability of identifying and explaining the popular traditional games in the process of licensed formation in physical education. Had basic premised, the thesis formulated by Piorte Yakovleviche Galperin that the fundamental condition that mode determines the student s way of thinking and the theoretical structures thought. Is given by the method of organization activity that form the basis of guiding skills assimilates from this assumption the study defended the thesis that the contents of popular traditional games can be organizeds according the systemic functional-structural focus. As a method to plan a didactics unit that contributes to development of theoretical thought and the professional development of graduates in physical education. In this sense the general goal was studied and develop a training proposal of ability to identify and explain the popular traditional games for physical education teachers oriented to contribute to the development of theoretical thought. In the construction process of the thesis in a first moment was determined the invariant conceptual of popular traditional games from the method of analysis of activity, after was organized the content of popular traditional games according to the structural-functional systems revealing the essential properties elements and levels of relationship.These procedures provided to the construction elements of the concept popular traditional games, and was the basis for planning a didactical unit to the formation of ability to study. These strategies enable to build a set of prepositions to argue, as a result of the increases in the knowledge of the professional formation in physical education. The study was introduced the fallowing contributions; formulated a teaching proposal to develop the ability to identify popular traditional games, as a cultural and historical contribution and the development of an individual, in initial formation of physical education teacher, attuned to the demands of training and use of knowledge that requires this level of education, defined and organized the knowledge of popular traditional games , this enables a teaching able to raise the cognitive abilities and the theoretical concept of personality of graduated in physical education

O papel da atividade lúdica como motivadora da aprendizagem da língua inglesa: análise de um livro didático

This work aims at analyzing the activities presented in the book On Stage for junior high school students, which was selected by IFRN, as well as checking out the students interest for play activities. We have come from the point that playing activities can contribute to the increasing of motivation for the teaching of English (BROUGERE, 1999; WRIGHT, BETTERIDGE, BUCKBY, 2006; LANGRAN e PURCELL, 1994). At first place, our research is a document analysis and in second place, it is an action research. We have proposed two questionnaires for the participants of this work, all of them are High school students at IFRN-Campus Zona Norte, in order to check out their interests and the degree of motivation for the English learning before and after the carrying out of play activities. The obtained data also showed that the students became more motivated and interested in the classes after working with play activities, and most of the students agreed with the inclusion of these activities in the selected course book. The result of our work proved the benefits of play activities according to researches available in the literature about this subject. From the results acquired in the present work, we suggest that play activities should be included in English course books, even when they are addressed to High School teaching in order to help increasing the motivation for the learning of a foreign language

Pistas orgânicas: uma atividade lúdica para o ensino das funções orgânicas

Educational games can work as a complementary tool in teaching and learning chemistry, playing an important role in the development of the students cognitive structures, familiarizing them with certain conceptual content, which may arouse interest in the study of such content. In this work, we made an analysis of organic chemistry textbooks recommended by Programa Nacional do Livro Didático 2012, for high school students in order to verify the existence of methodological proposals using educational games. From this analysis, we proposed an educational game to be developed for students on 3º year of high medium and undergraduate chemistry, that are in 1º semester of the course, which is constituted of a tray and 48 letters, which work various concepts concerning organic functions, such as: structural characteristics, physical properties, chemical and properties diverse of the compounds used for the confection of the letters. The game was applied to a class degree in chemistry, period 2012.1 to a Federal Education of Rio Grande do Norte and a group of students of the 3rd year of the state schools of Rio Grande do Norte, in the period the months of April and May 2012. The analysis of the performance of the game proposed was made using visual observations, photographic records and testimonials of students who participated in the games. The instrument used for the data collection was the student questionnaire, which was similar for both groups, differing only in the amount of questions, because one of them had one more question. During application of the game it was observed that it constitutes a dynamic strategy in the teaching and learning of chemistry concepts, given that students actively participated in the classes as well, demonstrated more motivation in the construction of concepts, furthermore, it was possible to observe evidence of other possibilities of the game. This could be verified through visual observations and testimonials at the end of each game, by reading the answers to the questionnaires

Influencia de la actividad física en la enfermedad de Alzheimer: un caso clínico

Alzheimer's dementia (AD) is a neurodegenerative disorder that causes motor and cognitive decline. The aim of this study was to analyze the influence of a specific physical activity program on the cognitive, depressive symptoms and functional capacity of patients with diagnosis of probable AD. The subject, a 79-year old woman, participated in this program for three months, with 50 min sessions three times a week. The instruments used were the Cambridge Cognitive Examination; the Geriatric Depression Scale; and the Battery of the American Alliance for Health Physical Education, Recreation and Dance. The results in relationship with the depressive symptoms and functional capacity were significantly positive. There were no changes in regards to the patient's cognitive functions. In conclusion, this physical activity program seems to be an important part of the treatment for patients with AD, as it improves the functional capacity and also stimulates cognitive tasks. © 2008 Asociación Española de Fisioterapeutas.

Eugenia dysenterica DC: Actividad antioxidante, Perfil de ácidos grasos y determinación de tocoferoles

This work aimed to characterize the proximate composition, antioxidant activity and fatty acids profile and tocopherol composition of the oil from Eugenia dysenterica DC seeds. To obtain the extract, the dehydrated and triturated seeds were extracted with ethyl alcohol for 30 minutes, at a proportion of 1:3 of seeds:ethyl alcohol, under continuous agitation at room temperature. Afterwards, the mixture was filtered and the supernatant was dehydrated at 40°C in order to determine by direct weighing the dry matter yield of the extract. The cagaita seeds showed to be an important source of total carbohydrates, had relevant antioxidant activity and a high content of total phenolic compounds. In comparison to other oils and fats, cagaita seeds oil do not constitutes a good source of tocopherols.

Hacia un plan nacional de gestión de recursos hídricos: II taller nacional Chile, actividad de la GWP

Incluye Bibliografía

Midiendo las fuentes del crecimiento en una economía inestable: Argentina. Productividad y factores productivos por sector de actividad económica y por tipo de activo

Includes bibliography