973 resultados para Funcionaria publica


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El Programa Andino de Derechos Humanos publica a continuación la sentencia emitida por un Juez de Tránsito en la que se determina la reparación integral para los familiares de una persona muerta a causa de un accidente de tránsito. Constituye un precedente importante en especial por la aplicación de estándares internacionales sobre la reparación integral de derechos humanos en cumplimiento con la normativa internacional.

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La legalidad y reserva de ley a la luz del régimen del impuesto predial y sus exenciones en el Ecuador, es un tema poco tratado en el país a pesar de que el impuesto en referencia es uno de los mayores representantes de la tributación de los gobiernos autónomos descentralizados municipales o distritales. Se trazó como objetivos de esta investigación: establecer cómo se maneja el principio de legalidad y de reserva de ley en el régimen tributario seccional ecuatoriano; conocer el origen y evolución del impuesto predial en el Ecuador; asimismo establecer cómo está determinado el impuesto predial en el Ecuador; y, examinar si el régimen de exenciones del impuesto predial en el Ecuador responde a los principios de legalidad y reserva de ley. Esta investigación ha permitido cubrir con suficiencia los objetivos planteados. Sin embargo, es menester dar a conocer que al respecto hay poco estudio sobre esta realidad dentro del país, por eso se ha acudido a fuentes de otros países, que nos ha permitido incluso comparar lo que ocurre en nuestro ordenamiento jurídico. El afán de este trabajo investigativo es enriquecer la labor diaria de los gobiernos autónomos descentralizados municipales y distritales en cuanto a la aplicación del régimen de exenciones del impuesto predial y de esa manera mejorar el trato hacia los contribuyentes. Se puede apreciar que los principios de legalidad y reserva de ley son los que dan vida al régimen de exenciones del pago del impuesto predial en nuestro país, aunque el trabajo legislativo no ha podido interpretar esta relación jurídica en su dimensión total. Se han revelado grandes esfuerzos pero no han sido suficientes para que el régimen de exenciones del impuesto predial se consolide. La experiencia adquirida como funcionaria de la Administración Municipal y también la oportunidad de ser contribuyente, ha permitido que se aporte en esta tesis con ideas para que las administraciones seccionales puedan elaborar de mejor manera sus planes de gestión, y consideren con mayor acierto la concesión de exenciones del pago del impuesto predial, tomando en cuenta el significado real del gasto fiscal en el que se incurre al hacerlo.

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A common anti-egalitarian argument is that equality is motivated by envy, or the desire to placate envy. In order to avoid this charge, John Rawls explicitly banishes envy from his original position. This article argues that this is an inconsistent and untenable position for Rawls, as he treats envy as if it were a fact of human psychology and believes that principles of justice should be based on such facts. Therefore envy should be known about in the original position. The consequences for Rawlsian theory—both substantive and methodological—are discussed.

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In this paper, I seek to undermine G.A. Cohen’s polemical use of a metaethical claim he makes in his article, ‘Facts and Principles’, by arguing that that use requires an unsustainable equivocation between epistemic and logical grounding. I begin by distinguishing three theses that Cohen has offered during the course of his critique of Rawls and contractualism more generally, the foundationalism about grounding thesis, the justice as non-regulative thesis, and the justice as all-encompassing thesis, and briefly argue that they are analytically independent of each other. I then offer an outline of the foundationalism about grounding thesis, characterising it, as Cohen does, as a demand of logic. That thesis claims that whenever a normative principle is dependent on a fact, it is so dependent in virtue of some other principle. I then argue that although this is true as a matter of logic, it, as Cohen admits, cannot be true of actual justifications, since logic cannot tell us anything about the truth as opposed to the validity of arguments. Facts about a justification cannot then be decisive for whether or not a given argument violates the foundationalism about grounding thesis. As long as, independently of actual justifications, theorists can point to plausible logically grounding principles, as I argue contractualists can, Cohen’s thesis lacks critical bite.

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In this paper I try to illuminate the Rawlsian architectonic through an interpretation of what Rawls’ Lectures on the History of Political Philosophy say about Rousseau. I argue that Rawls’ emphasis there when discussing Rousseau on interpreting amour-propre so as to make it compatible with a life in at least some societies draws attention to, and helps explicate, an analogous feature of his own work, the strains of commitment broadly conceived. Both are centrally connected with protecting a sense of self which is vital for one’s own agency. This allows us to appreciate better than much of the literature presently does the requirement for Rawls that justice and the good are congruent, that a society of justice does not disfigure citizens’ ability to live out lives relatively unmarked by relations of domination. Some comments on G. A. Cohen’s critiques of Rawls are made.

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A neotype is designated for Anopheles (Nyssorhynchus) pictipennis (Philippi) and morphological redescriptions are provided for the adult male, male genitalia, fourth-instar larva and pupa. All specimens, including the neotype were collected in Rio Mapocho, Santiago, Chile in 1945/1946, and were deposited in the Entomological Collection of Faculdade de Saude Publica, Universidade de Sao Paulo (FSP-USP), Brazil. The neotype was previously invalidly designated the allotype of An. pictipennis by Lane and Neghme (1946). Illustrations are provided for diagnostic characteristics of the male genitalia, and larval stage.

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Objectives. To study mortality trends related to Chagas disease taking into account all mentions of this cause listed on any line or part of the death certificate. Methods. Mortality data for 1985-2006 were obtained from the multiple cause-of-death database maintained by the Sao Paulo State Data Analysis System (SEADE). Chagas disease was classified as the underlying cause-of-death or as an associated cause-of-death (non-underlying). The total number of times Chagas disease was mentioned on the death certificates was also considered. Results. During this 22-year period, there were 40 002 deaths related to Chagas disease: 34 917 (87.29%) classified as the underlying cause-of-death and 5 085 (12.71%) as an associated cause-of-death. The results show a 56.07% decline in the death rate due to Chagas disease as the underlying cause and a stabilized rate as associated cause. The number of deaths was 44.5% higher among men. The fact that 83.5% of the deaths occurred after 45 years of age reflects a cohort effect. The main causes associated with Chagas disease as the underlying cause-of-death were direct complications due to cardiac involvement, such as conduction disorders, arrhythmias and heart failure. Ischemic heart disease, cerebrovascular disorders and neoplasms were the main underlying causes when Chagas was an associated cause-of-death. Conclusions. For the total mentions to Chagas disease, a 51.34% decline in the death rate was observed, whereas the decline in the number of deaths was only 5.91%, being lower among women and showing a shift of deaths to older age brackets. Using the multiple cause-of-death method contributed to the understanding of the natural history of Chagas disease.

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Objective. Estimate cataract surgical rates (CSR) for Brazil and each federal unit in 2006 and 2007 based on the number of surgeries performed by the Unified Health System to help plan a comprehensive ophthalmology network in order to eliminate cataract blindness in compliance with the target set by the World Health Organization (WHO) of 3 000 cataract surgeries per million inhabitants per year. Methods. This descriptive study calculates CSR by using the number of cataract surgeries carried out by the Brazilian Unified Health System for each federal unit and estimates the need for cataract surgery in Brazil for 2006-2007, with official population data provided by the Brazilian Institute of Geography and Statistics. The number of cataract surgeries was compared with the WHO target. Results. To reach the WHO goal for eliminating age-related cataract blindness in Brazil, 560 312 cataract surgeries in 2006 and 568 006 surgeries in 2007 needed to be done. In 2006, 179 121 cataract surgeries were done by the Unified Health System, corresponding to a CSR of 959 per million population; in 2007, 223 317 were performed, with a CSR of 1 179. With the Brazilian Council of Ophthalmology estimation of 165 000 surgeries each year by the non-public services, the CSR for Brazil would be 1 842 for 2006 and 2 051 for 2007. The proportions needed to achieve the proposed target were 38.6% in 2006 and 31.6% in 2007. Conclusions. Human resources, technical expertise, and equipment are crucial to reach the WHO goal. Brazil has enough ophthalmologists but needs improved planning and infrastructure in order to eliminate the problem, aspects that require greater financial investment and stronger political commitment.