Análisis de la ejecución presupuestaria en el gobierno autónomo descentralizado de la parroquia Checa en el período 2013

La presente Tesis se basa en el Análisis de la Ejecución presupuestaria del Gobierno Autónomo Descentralizado de la Parroquia Checa en el periodo 2013, para establecer si el presupuesto fue ejecutado de acuerdo al Plan Operativo Anual y se cumplió con los objetivos y metas propuestas en este año. En el Capítulo 1 se estudia al Gobierno Autónomo Descentralizado de la Parroquia Checa su misión, visión, funciones, competencias, estructura orgánica y funcional, reglamento interno de la junta Parroquial. En el Capítulo 2 se hemos recolecta información conceptual para esta investigación sobre el presupuesto, principios presupuestarios y el ciclo presupuestario además de información basada en leyes como el Código Orgánico de Organización Territorial, Autonomía y Descentralización, La Constitución de la República, Normativa de Presupuesto, Tesorería. En el Capítulo 3 se realiza la aplicación práctica mediante indicadores de calidad y de Gestión Financiera de cada una de las partidas presupuestarias de ingresos y gastos establecidas en la ejecución Presupuestaria en el año 2013 y su respectivo análisis. En el Capítulo 4 tenemos las Conclusiones y Recomendaciones emitidas al Gobierno Autónomo Descentralizado de la Parroquia Checa sobre la gestión realizada después de haber aplicado los indicadores de calidad y de Gestión Financiera.

Essays in Personal Transportation Demand and Consumer Finance

This dissertation is composed of three essays covering two areas of interest. The first topic is personal transportation demand with a focus on price and fuel efficiency elasticities of mileage demand, challenging assumptions common in the rebound effect literature. The second topic is consumer finance with a focus on small loans. The first chapter creates separate variables for fuel prices during periods of increasing and decreasing prices as well as an observed fuel economy measure to empirically test the equivalence of these elasticities. Using a panel from Germany from 1997 to 2009 I find a fuel economy elasticity of mileage of 53.3%, which is significantly different from the gas price elasticity of mileage during periods of decreasing gas prices, 4.8%. I reject the null hypothesis or price symmetry, with the elasticity of mileage during period of increasing gas prices ranging from 26.2% and 28.9%. The second chapter explores the potential for the rebound effect to vary with income. Panel data from U.S. households from 1997 to 2003 is used to estimate the rebound effect in a median regression. The estimated rebound effect independent of income ranges from 17.8% to 23.6%. An interaction of income and fuel economy is negative and significant, indicating that the rebound effect may be much higher for low income individuals and decreases with income; the rebound effect for low income households ranged from 80.3% to 105.0%, indicating that such households may increase gasoline consumption given an improvement in fuel economy. The final chapter documents the costs of credit instruments found in major mail order catalogs throughout the 20th century. This study constructs a new dataset and finds that the cost of credit increased and became stickier as mail order retailers switched from an installment-style closed-end loan to a revolving-style credit card. This study argues that revolving credit's ability to decrease salience of credit costs in the price of goods is the best explanation for rate stickiness in the mail order industry as well as for the preference of revolving credit among retailers.

"Bordados do Seridó" : uma experiência etnográfica com as bordadeiras do município de Caicó-RN

The narratives that circulate Caicó tell us that the activity of embroidery would have come to town by the eighteenth century, by the Portuguese colonizers. Initially, the embroidery worked as a constitutive element in the formation of women, especially in the construction of the role of "talented ladies", was later characterized in a income generating activity moving strongly the informal sector of the local economy. In addition to source of income, the practice of embroiderers is redefining the craft tradition, transforming the embroidery on one of the symbols of identity of the city as it reaches other markets, carrying the name "Caicó embroidery". The research aims to investigate the dynamics of artisanal embroidery production, within the family circle and its consequences after its entry in the commercial sphere. It also seeks to investigate how the activity operates within a context in which the subjects (embroiderers and intermediaries) and their distinct negotiations trigger certain discourses, particularly those related to identity and authenticity on behalf of economic, political and cultural purposes

Estudio comparativo entre los métodos de moyers, tanaka y jhonston con respecto al índice de melgaco para la predicción de los anchos mesio distales de los caninos y premolares mandibulares en 94 modelos de pacientes de la Clínica de Ortodoncia de la Universidad de Cuenca

Los índices mundialmente aplicados para la predicción de diámetros mesiodistales de caninos y premolares son los de Moyers y Tanaka – Johnston, actualmente, investigadores brasileros desarrollaron un nuevo método que emplea dos ecuaciones, una para hombres y otra para mujeres, e integra el tamaño del primer molar permanente mandibular. El presente estudio buscó determinar que método es más preciso para calcularlos. Fueron analizados 94 modelos de estudio, 41 de hombres y 53 de mujeres, en edades comprendidas entre los 12 y 31 años, la muestra fue elegida a conveniencia, se midieron todos los dientes desde el primer molar mandibular izquierdo permanente al primer molar mandibular derecho permanente con un calibrador Mitutuyo digital y se obtuvieron los valores de los dientes anteriormente referenciados. Se aplicó el test de Pearson y el test t de Student.. Los tres métodos analizados tuvieron una correlación positiva estadísticamente significativa con respecto al valor real (p=0,000), el sistema de Melgaҫo fue el que presentó el mayor grado de correlación (R=0,735). Los 3 índices muestran diferencias estadísticamente significativas al compararlos con el valor real (p=0,000),. No existió diferencia estadísticamente significativa entre el lado derecho e izquierdo (p= 0,6). Con referencia al sexo, no se encontró diferencia estadísticamente significativa en el lado derecho (p=0,15), mientras que en el lado izquierdo si se observó tal diferencia (p=0,04). Se concluyó que el Método de Melgaҫo es el más apegado a la realidad en nuestra población

A forma do privilégio: renda, acessibilidade e densidade em Natal-RN

The aim of this work is to understand the morphological expression of ground occupation by the higher income population, by focusing on population distribution in accordance with income layers and demographical density, as well as topological accessibility (HILLIER and HANSON, 1984) resulting from the urban grid structure. It endeavors to identify a functional organizing principle regarding the intra-urban space of Natal capital city of the state of Rio Grande do Norte, the research focus. In order to achieve this, census data as well as syntactic data were utilized for mapping and spatial analysis of income patterns, topological accessibility and demographical density using Geographical Information System GIS. The organizing principle was named as the Form of Privilege, a pattern that concentrates or tends to concentrate wealth, topological accessibility and low demographical density. Attempting to assess its extent, beyond Natal, this principle was applied to other Brazilian northeastern capitals such as: Fortaleza, CE; Teresina, PI; Aracaju, SE; Recife, PE; and João Pessoa, PB. Findings point out that although the urban structures of these cities are not immune to the Form of Privilege, Natal is emblematic of this phenomenon, a fact that demonstrates the perverse character of its spatial process, which historically creates privileged areas within the city, by means of the appropriation of accessibility as well as of the many urban benesses that are related to it by higher income groups at the expense of the major part of the population, which though being the people mostly in need of the benefits originating from the urban form are excluded from them

Conhecimentos dos pais sobre o desenvolvimento da criança na 1ª infância : um estudo exploratório

Os conhecimentos parentais sobre o desenvolvimento da criança na primeira infância são como a literatura mostra, fundamentais no modo como os pais interagem e atuam com os seus filhos, ou seja, nas práticas educativas parentais, sendo determinantes no comportamento e desenvolvimento futuro dos seus filhos. Muito pouco se tem investido neste tema, ao nível nacional, embora o mesmo não se verifique ao nível internacional. Neste sentido, parece especialmente interessante explorar esta dimensão em pais de crianças portuguesas com um instrumento também pouco conhecido na realidade portuguesa. O presente estudo tem como objetivo caraterizar os conhecimentos sobre o desenvolvimento infantil de um grupo de mães de crianças do pré-escolar, que frequentavam jardins-de-infância na margem sul do Tejo. Para tal pudemos contar com a colaboração de 110 mães de crianças com idades compreendidas entre os 3 e os 7 anos que acederam em participar, preenchendo um questionário com 58 itens, adaptado do “Knowledge of Infant Development Inventory - Preeschoolers” (KIDI-P); (MacPhee, 1981). Os dados obtidos através do KIDI-P, foram cruzados com diversas variáveis sociodemográficas, tendo-se verificado alguns resultados, significativos, nomeadamente no que se refere ao nível de instrução, de situação profissional e nível de rendimento familiar. O nível de instrução, apresenta uma correlação significativa com os conhecimentos maternais, sendo que quanto mais baixo, menor o número de respostas corretas. As mães empregadas conseguem dar um maior número de respostas corretas, demonstrando assim mais conhecimento sobre o desenvolvimento da criança, do que as que estão desempregadas, assim aquelas com nível baixo de rendimento familiar apresentam mais respostas erradas do que as que têm rendimento familiar mais elevado. Podemos assim concluir que algumas variáveis sociodemográficas estão relacionadas com o conhecimento das mães sobre o desenvolvimento da criança, confirmando vários dos estudos científicos realizados ao nível internacional.

Three essays on corporate taxation : financial reporting, value, and firm creation

Doutoramento em Gestão

Produção de fibras de alumina biomórfica a partir do sisal

Sisal is a renewable agricultural resource adapted to the hostile climatic and soil conditions particularly encountered in the semi-arid areas of the state of Rio Grande do Norte. Consequently, sisal has played a strategic role in the economy of the region, as one of few options of income available in the semi-arid. Find new options and adding value to products manufactured from sisal are goals that contribute not only to the scientific and technological development of the Northeastern region, but also to the increase of the family income for people that live in the semi-arid areas where sisal is grown. Lignocellulosic fibers are extracted from sisal and commonly used to produce both handcrafted and industrial goods including ropes, mats and carpets. Alternatively, addedvalue products can be made using sisal to produce alumina fibers (Al2O3) by biotemplating, which consists in the reproduction of the natural fiber-like structure of the starting material. The objective of this study was to evaluate the conditions necessary to convert sisal into alumina fibers by biotemplating. Alumina fibers were obtaining after pretreating sisal fibers and infiltrating them with a Al2Cl6 saturated solution, alumina sol from aluminum isopropoxide or aluminum gas. Heat-treating temperatures varied from 1200 ºC to 1650 °C. The resulting fibers were then characterized by X-ray diffraction and scanning electronic microscopy. Fibers obtained by liquid infiltration revealed conversion only of the surface of the fiber into α-Al2O3, which yielded limited resistance to handling. Gas infiltration resulted in stronger fibers with better reproduction of the inner structure of the original fiber. All converted fibers consisted of 100% α-Al2O3 suggesting a wide range of technological applications especially those that require thermal isolation

Economic growth and individual satisfaction in an agent-based economy

Macro and micro-economic perspectives are combined in an eco- nomic growth model. An agent-based modeling approach is used to develop an overlapping generation framework where endogenous growth is supported by work- ers that decide to study depending on their relative (skilled and unskilled) indi- vidual satisfaction. The micro perspective is based on individual satisfaction: an utility function computed from the variation of the relative income in both space and time. The macro perspective emerges from micro decisions, and, as in other growth models of this type, concerns an important allocative social decision the share of the working population that is engaged in producing ideas (skilled work- ers). Simulations show that production and satisfaction levels are higher when the evolution of income measured in both space and time are equally weighted.

Correlación entre glucosa basal y hemoglobina glucosilada en el adulto mayor en el cantón Cuenca, 2015

INTRODUCCIÓN: Alteraciones en el metabolismo de la glucosa son causantes de Síndrome Metabólico y diabetes en adultos mayores; la determinación de hemoglobina glucosilada es un indicador exacto de la glucemia de los individuos en los últimos tres meses permitiendo comprobar el estado de salud. OBJETIVO: Establecer la correlación entre glucosa basal y hemoglobina glucosilada y su asociación con Síndrome Metabólico en adultos mayores del cantón Cuenca. METODOLOGÍA: Estudio descriptivo en 126 adultos mayores. Para la obtención de la muestra se utilizó el calculador automático EPI INFO. De los participantes un grupo con Síndrome Metabólico cumplió el criterio de la Adult Treatment Panel (APT-III). Se aplicó una encuesta para recolección de información y se tomó muestras de sangre para determinar glucosa basal y hemoglobina glucosilada. La información obtenida se procesó en el programa SPSS versión 20.0, Excel y MedLab. Se clasificaron los valores de acuerdo a frecuencia por edad, sexo y su relación con Síndrome Metabólico. RESULTADOS: Se analizaron 126 pacientes entre 65 y 96 años, siendo más frecuentes adultos mayores de sexo femenino con 65,1%. La población con Síndrome Metabólico fue 50.8%. La media de glucosa fue 87,16 y de hemoglobina glucosilada 5,65%. Luego del análisis 92% se encontraron en el rango normal de glucemia y 92,8% de HbA1; se ubicó en el rango de prediabetes 4,8% y dentro del rango de diabetes el 2,4%. Mediante coeficiente de correlación de Pearson se determinó una correlación moderada de 0.418 entre glucemia basal y hemoglobina glucosilada. Se observó una ligera relación entre alteración del metabolismo de glucosa y Síndrome Metabólico pues 12,5% de pacientes con esta enfermedad presentaron hiperglucemia y 11% HbA1 alterada

Successful Australian general practitioner doctoral candidates 2005-14

Aims/objectives:Appointment to higher academic positions and success in high prestige research grantsIn Australia requires the possession of a research based doctorate. With the expandingNeeds of general practice can we meet the need for suitably qualified applicants?Using a variety of public domain databases Australian GPs who lodged a doctoral thesis in a University library from 1 Jan 2005 to 31 Dec 2014 were identified.Content:In this time 73 of the current 32,000 registered general practitioners had doctoral thesis accepted; 48 of these were in the first five years.Median time for thesis submission is around 25 years after the primary medical qualification.Relevance/impact:The capability to expand GP academic departments and research output in Australia is hampered by low GP doctoral completion rates. Doctorates are achieved in a late stage of a professional career limiting the research career lifespan. More research opportunities have been identified as attracting younger graduates to general practice.Discussion:There is an urgent need to provide more practical and financial support to younger GPs to enable them to undertake academic career development. A clear career pathway with some stability of income is also needed.

Economic growth and carbon emissions

In this paper, we investigate the dynamic relationship between economic growth and carbon dioxide (CO2) emissions for 181 countries. We propose a new approach based on the cross-correlation estimates to understand how economic growth and CO2 emissions are related. Our proposal is that if there is a positive cross-correlation between the current level of income and the past level of CO2 emissions and a negative cross-correlation between the current level of income and the future CO2 emissions, then CO2 emissions will decline with an increase in income over time, consistent with the environmental Kuznets curve (EKC) hypothesis. Our main findings can be summarized as follows. First, for 21 out of 181 countries (12%), there is clear evidence supporting the EKC hypothesis. Second, we ask whether a rise in income reduces emissions in the future. We find that for 49 countries (27%), income growth will reduce emissions in the future.

Investigating Stakeholders’ Preferences for Coral Reef Research Funding in Florida

Abstract: Heavily used and highly valuable, the Florida Reef is one of the world's most threatened ecosystems. Stakeholders from a densely urbanized coastal region in proximity to the reef system recognize its degradation, but their comprehension of climate change and commitment to pay for sustainable management and research funding have been opaque. With an emphasis on recreational anglers, residential stakeholders were surveyed online about their marine activities, perceptions of resources and threats, and willingness to pay (WTP) for dedicated coral reef research funding in Florida. The majority of stakeholders are wealthy, well educated, and politically independent. Supermajorities favored the two scenarios of taxation for a Florida Coral Reef Research Fund, and the scenario with matching federal funds earned higher support. In regression analyses, several factors emerged as significant contributors to stakeholders’ preferences, and the four recurring factors in extended models were prioritizing the environment over the economy, donating to environmental causes, concern about coral reefs, and concern about climate change, with the latter indicating a recent shift of opinion. Status in terms of income and education were found insignificant, and surprisingly income was negatively correlated with WTP. Perceptions through lenses of environmental and emotional attachments appear to overwhelm conventional status-based factors. Applied statewide, the first scenario's extrapolated WTP (based on a sales tax rate of 2.9%) would generate $675 million annually, and the extrapolated WTP under the second scenario, with matching federal funds (based on a sales tax rate of 3.0%) would generate $1.4 billion. Keywords: willingness to pay, coral reef research, taxation, climate change, stakeholder, perceptions, Florida Reef, recreational fishing, anglers

Le processus de contestation d’une inscription au rôle d’évaluation foncière

Le financement des municipalités québécoises repose en majeure partie sur des revenus autonomes, dont la principale source découle de leur pouvoir de taxer la richesse foncière. Par conséquent, le législateur, voulant assurer la stabilité financière des municipalités, a strictement encadré le processus de confection et de révision des évaluations foncières par plusieurs lois et règlements. Ceci n’a tout de même pas empêché l’augmentation des demandes de contestations à chaque nouveau rôle. Débutant par une demande de révision administrative, à l’aide d’un simple formulaire, le litige entre la municipalité et le contribuable peut se poursuivre devant le Tribunal administratif du Québec et même la Cour du Québec, la Cour supérieure et la Cour d’appel, où la procédure devient de plus en plus exigeante. La transition du processus administratif à judiciaire crée parfois une certaine friction au sein de la jurisprudence, notamment au niveau de la déférence à accorder à l’instance spécialisée, ou encore à l’égard de la souplesse des règles de preuve applicables devant cette dernière. Par une étude positiviste du droit, nous analysons tout d’abord la procédure de confection du rôle foncier, en exposant les acteurs et leurs responsabilités, ainsi que les concepts fondamentaux dans l’établissement de la valeur réelle des immeubles. Ensuite, nous retraçons chacune des étapes de la contestation d’une inscription au rôle, en y recensant les diverses règles de compétence, de preuve et de procédure applicables à chaque instance. À l’aide de nombreux exemples jurisprudentiels, nous tentons de mettre en lumière les différentes interprétations que font les tribunaux de la Loi sur la fiscalité municipale et autres législations connexes.

“Come and live in my Shoes”: Food Access and social isolation for People living in poverty IN GANANOQUE, Ontario

This community-based research project, in collaboration with the Gananoque and Area Food Access Network (GAFAN), gathered data from self-reported food insecure residents of Gananoque and area to determine how to improve their access to healthy, personally acceptable food. In March 2016, I recruited 14 participants for three focus groups and one personal interview with those struggling to put food on the table for themselves and others in the household. Participants were single parents, adults over the age of 50, and adults who could benefit from improved access to healthy food but do not currently use existing services. Health issues, social isolation, scraping by, and lack of income were four themes that underscored the impact of poverty on the lives of participants. Lack of income, transportation, cost of food, lack of affordable or accessible childcare, and inadequate access to support services proved to be major barriers to food security: strongly influenced by the impact of rurality. The results of this research have the potential to help GAFAN improve food access for those living in this community. It may also have implications for enhancing food security in other rural Canadian communities.