La recaudación tributaria de los gobiernos autónomos descentralizados municipales de Cayambe, Pedro Moncayo, Pedro Vicente Maldonado y San Miguel de los Bancos en el período 2008-2011

La gestión de los ingresos tributarios de los gobiernos municipales expresados en impuestos, tasas y contribuciones especiales de mejoras, con el concurso de las distintas direcciones, jefaturas y unidades administrativas en los ámbitos financiero, tributario, catastral y de recaudación, presenta deficiencias, incidiendo negativamente en la captación de recursos para el adecuado desarrollo de cada una de las competencias atribuidas a estos niveles de gobierno subnacional. El ejercicio de cada una de las competencias exclusivas de los gobiernos municipales demanda ingentes recursos financieros de carácter tributario, no tributario y de los provenientes de endeudamiento público. En el ámbito tributario es fundamental que cada gobierno municipal disponga de los instrumentos jurídicos y de gestión apropiados para potenciar la recaudación de tributos, y así ir afianzando su autonomía, por ello este trabajo analiza la gestión recaudatoria tributaria de cuatro gobiernos municipales ecuatorianos: Cayambe, Pedro Moncayo, Pedro Vicente Maldonado y San Miguel de los Bancos, por el período 2008-2011, que al tiempo de evidenciar sus fortalezas también devele sus deficiencias, y de esta manera ir exponiendo algunas medidas y mecanismos tendentes a mejorar la gestión y los niveles de recaudación, que en último término propenda a una mejor redistribución del ingreso con mayores beneficios para sus habitantes.

Dimensión axiológica en los modelos: conductistas, constructivista piagetiano, teoría sociocultural de Vygotsky

Al hacer un recorrido acerca de las concepciones de diferentes de autores sobre los valores éticos, se han podido extraer aquellos criterios que son útiles para lograr los objetivos planteados. Se toma el concepto de ética como el conjunto de principios que se aplican a toda la humanidad para vivir a satisfacción consigo mismo y en armonía con los demás. Los actuales enfoques filosóficos de la modernidad centrados en el culto al capitalismo y la globalización junto con los medios de comunicación masivos han tergiversado y relativizado los valores éticos, creando amenazas en los órdenes mundiales y conflictuando a la humanidad. La necesidad de vivir en paz y armonía en el grupo social y permanecer en la esencia biológica de la afectividad, llevan a buscar propuestas para lograr la comprensión humana, partiendo de la comprensión de sí mismo. El sistema educativo es el conducto por el cual se puede llegar a la valoración de lo humano y reforzar los conceptos fundamentales de la ética. Con el estudio de tres modelos pedagógicos representativos de las diferentes concepciones acerca del ser humano y contextualizados en medios socioculturales diferentes, se determina cómo estos han enfocado la educación ética, y de este análisis, extraer algunos lineamientos que puedan orientar a una educación basada en la axiología y más específicamente en la ética. Al final del tercer capítulo se recomienda la fusión de dos nuevos modelos con enfoque sociocultural y filosófico, fusión que puede ser adaptada al desarrollo del niño y a las necesidades personales y del grupo escolar.

Etiquetado semáforo: estudio del hábito de compras en jugos procesados, en el barrio de San Carlos de la ciudad de Quito

Este estudio presenta una investigación cualitativa y cuantitativa del hábito de compra de jugos y bebidas de frutas envasadas, en el canal tiendas y micro mercados en el barrio San Carlos, parroquia la Concepción de la ciudad de Quito, luego de un año de la vigencia del Reglamento Sanitario Sustitutivo de Etiquetado de Alimentos Procesados para el Consumo Humano desde el mes de agosto del 2014. El objetivo general conocer si los compradores de jugos y bebidas de frutas procesadas del barrio investigado, se fijan en las etiquetas semáforos y si estas influyen en la decisión de su compra. Entre los objetivos específicos propuestos estuvieron: elaborar una síntesis teórica que justifique el estudio del hábito de compra de jugos procesados; adquirir información relevante sobre criterios de elección que utilizan los compradores de jugos y bebidas de frutas procesadas, conocer si observan y cómo reaccionan ante la etiqueta semáforo, saber cuánto influye ésta en el proceso de compra y por último conocer si están conscientes del objetivo del Reglamento Sanitario Sustitutivo de Etiquetado de Alimentos Procesados para el Consumo Humano y si este está cumpliendo con el objetivo por el cual fue emitido. Se aplicaron herramientas de investigación para obtener información clara y concisa, se utilizaron procesos cualitativos como entrevistas, grupos focales y una mesa de análisis sobre el la aplicación del Reglamento, en la Universidad Andina Simón Bolívar, cuyo aporte radicó en medir y registrar la conducta de todas las partes interesadas respecto del tema. Como método cuantitativo, que demostró los resultados de la investigación de manera descriptiva. El estudio determinó que el público objetivo realiza compras de jugos y bebidas de frutas en las tiendas y micro mercados motivados por factores definidos como el sabor, la comodidad y poder adquirirlo rápidamente en una presentación adecuada, la etiqueta semáforo se ha convertido en un instrumento poco visto y de poca utilidad de acuerdo al comprador. La medida ha significado la reformulación de contenidos de grasas, sal y azúcar en productos procesados y la elaboración de nuevas líneas de alimentos y bebidas light, aumentando la oferta al consumidor. Se propone una “Guía para el estudio de los hábitos de compra de un producto procesado respecto a la etiqueta semáforo”, por la importancia de fortalecer el objetivo de la etiqueta semáforo, con programas de educación en alimentación sana, eliminación del sedentarismo en niños y adultos, entre otros.

The effects of the RAW filter on the climatology and forecast skill of the SPEEDY model

In a recent study, Williams introduced a simple modification to the widely used Robert–Asselin (RA) filter for numerical integration. The main purpose of the Robert–Asselin–Williams (RAW) filter is to avoid the undesired numerical damping of the RA filter and to increase the accuracy. In the present paper, the effects of the modification are comprehensively evaluated in the Simplified Parameterizations, Primitive Equation Dynamics (SPEEDY) atmospheric general circulation model. First, the authors search for significant changes in the monthly climatology due to the introduction of the new filter. After testing both at the local level and at the field level, no significant changes are found, which is advantageous in the sense that the new scheme does not require a retuning of the parameterized model physics. Second, the authors examine whether the new filter improves the skill of short- and medium-term forecasts. January 1982 data from the NCEP–NCAR reanalysis are used to evaluate the forecast skill. Improvements are found in all the model variables (except the relative humidity, which is hardly changed). The improvements increase with lead time and are especially evident in medium-range forecasts (96–144 h). For example, in tropical surface pressure predictions, 5-day forecasts made using the RAW filter have approximately the same skill as 4-day forecasts made using the RA filter. The results of this work are encouraging for the implementation of the RAW filter in other models currently using the RA filter.

Ensemble clustering in deterministic ensemble Kalman filters

Ensemble clustering (EC) can arise in data assimilation with ensemble square root filters (EnSRFs) using non-linear models: an M-member ensemble splits into a single outlier and a cluster of M−1 members. The stochastic Ensemble Kalman Filter does not present this problem. Modifications to the EnSRFs by a periodic resampling of the ensemble through random rotations have been proposed to address it. We introduce a metric to quantify the presence of EC and present evidence to dispel the notion that EC leads to filter failure. Starting from a univariate model, we show that EC is not a permanent but transient phenomenon; it occurs intermittently in non-linear models. We perform a series of data assimilation experiments using a standard EnSRF and a modified EnSRF by a resampling though random rotations. The modified EnSRF thus alleviates issues associated with EC at the cost of traceability of individual ensemble trajectories and cannot use some of algorithms that enhance performance of standard EnSRF. In the non-linear regimes of low-dimensional models, the analysis root mean square error of the standard EnSRF slowly grows with ensemble size if the size is larger than the dimension of the model state. However, we do not observe this problem in a more complex model that uses an ensemble size much smaller than the dimension of the model state, along with inflation and localisation. Overall, we find that transient EC does not handicap the performance of the standard EnSRF.

Ensemble transform Kalman-Bucy filters

Two recent works have adapted the Kalman–Bucy filter into an ensemble setting. In the first formulation, the ensemble of perturbations is updated by the solution of an ordinary differential equation (ODE) in pseudo-time, while the mean is updated as in the standard Kalman filter. In the second formulation, the full ensemble is updated in the analysis step as the solution of single set of ODEs in pseudo-time. Neither requires matrix inversions except for the frequently diagonal observation error covariance. We analyse the behaviour of the ODEs involved in these formulations. We demonstrate that they stiffen for large magnitudes of the ratio of background error to observational error variance, and that using the integration scheme proposed in both formulations can lead to failure. A numerical integration scheme that is both stable and is not computationally expensive is proposed. We develop transform-based alternatives for these Bucy-type approaches so that the integrations are computed in ensemble space where the variables are weights (of dimension equal to the ensemble size) rather than model variables. Finally, the performance of our ensemble transform Kalman–Bucy implementations is evaluated using three models: the 3-variable Lorenz 1963 model, the 40-variable Lorenz 1996 model, and a medium complexity atmospheric general circulation model known as SPEEDY. The results from all three models are encouraging and warrant further exploration of these assimilation techniques.

Tackling drought stress: RECEPTOR-LIKE KINASES present new approaches

Global climate change and a growing population require tackling the reduction in arable land and improving biomass production and seed yield per area under varying conditions. One of these conditions is suboptimal water availability. Here, we review some of the classical approaches to dealing with plant response to drought stress and we evaluate how research on RECEPTOR-LIKE KINASES (RLKs) can contribute to improving plant performance under drought stress. RLKs are considered as key regulators of plant architecture and growth behavior, but they also function in defense and stress responses. The available literature and analyses of available transcript profiling data indeed suggest that RLKs can play an important role in optimizing plant responses to drought stress. In addition, RLK pathways are ideal targets for nontransgenic approaches, such as synthetic molecules, providing a novel strategy to manipulate their activity and supporting translational studies from model species, such as Arabidopsis thaliana, to economically useful crops.

Postglacial vegetation, fire and climate dynamics at Central Chilean Patagonia (Lake Shaman, 44ºS)

A 19 cal ka BP pollen and charcoal record from Lake Shaman (44°S; 71°W, Chile) was analyzed to establish vegetation, fire and climate dynamics of the forest-steppe ecotone in Central Chilean Patagonia. Lake Shaman record indicates that the upper Río Cisnes valley was free of ice at around 19 cal ka BP. From this date and until 14.8 cal ka BP, a grass steppe with high proportions of shrubs associated to colder and drier conditions than present developed in this area. A continuous increase of Nothofagus accompanied by a decline in the steppe shrubs and sudden dominance of paludal over aquatic plants from 11 cal ka BP was associated to effective moisture increase but still under modern values. The replacement of the cold-dry grass-shrub steppe by a similar-than-present forest-steppe ecotone suggests an increase in temperature indicating the onset of the Holocene. At the same time, moderate fire activity suggested by the charcoal record could be related to major fuel availability as consequence of Nothofagus forest expansion. Between 8 and 3 cal ka BP, the record indicates the easternmost position of the forest-steppe ecotone suggesting the highest effective moisture with the establishment of seasonality between 5 and 3 cal ka BP. From 3 cal ka BP, the record indicates a retraction of the forest-steppe ecotone accompanied by a high pollen record variability and an increased fire activity. These late changes suggest decreased effective moisture associated with a high climatic variability. At regional and extra-regional scale, climatic changes at Lake Shaman's record are mostly associated to changes (latitudinal shifts and/or strengthening/weakening) of past Southern Westerlies that were previously recorded along Patagonia from the Lateglacial to the mid-Holocene. During the Late Holocene, a regional pattern characterized by high record variability emerges throughout Central Chilean Patagonia. This variability would be related to (1) low magnitude Southern Westerlies changes probably associated to ENSO and/or SAM or (2) the complex relationships between vegetation, fire and human occupations during the last 3 cal ka.

Interactive effect of cowpea variety, dose and exposure time on bruchid tolerance to botanical pesticides

Callosobruchus maculatus has for years remained a serious menace in cowpea in Sub-Sahara Africa. The objective of this study was to investigate the effect of genotypic cowpea (Vigna unguiculata (L.) Walp) varieties, time and dose on C. maculatus exposed to powders of Piper guineense and Eugenia aromatica. Irrespective of duration and botanicals, bruchid reared on KDV showed the highest tolerance to both plant materials; while their counterparts from IAR48V were the most susceptible. Median lethal time (LT50) also varied according to the plant materials; with the highest in KDV reared bruchid [P. guineense: KDV (18.31), IAR48V (9.27), IFBV (13.17); E. aromatica: KDV (76.01), IAR48V (5.59), IFBV (6.49)]. There was a significant impact of cowpea variety (V), exposure time (T) and dose (D) on the tolerance of C. maculatus to both plant materials. The effect of all two-way (VxT, VxD, DxT) and three way interactions (V×T×D) on the tolerance of C. maculatus to both plant materials was also significant. Varietal effect was more pronounced in bruchids exposed to E. aromatica; while exposure time was more pronounced in bruchids exposed to P. guineense.