EVALUACIÓN DE LA PROPUESTA PARA EL ESTABLECIMIENTO DE UN SISTEMA DE GARANTÍA DE DEPÓSITOS EN EL SISTEMA FINANCIERO COSTARRICENSE

El objetivo principal de este documento consiste en evaluar el impacto que tendría sobre la exposición neta de los pasivos de los intermediarios financieros, el establecimiento de un sistema de seguro de depósitos tal como se encuentra propuesto en el Proyecto de Ley de Reformas de la Ley Orgánica del Banco Central de Costa Rica, la Ley Orgánica del Sistema Bancario Nacional y otras Leyes. Para tal efecto se recurre a la estimación de diferentes coberturas de pasivos y se realiza el análisis de diferentes escenarios.Los principales resultados indican que en el caso de los bancos estatales, contar con un fondo como el propuesto en el Proyecto analizado, permite reducir la exposición neta de los pasivos de un 40% a un 18% aproximadamente, lo cual significa que el aporte que deberá realizar el Gobierno se reduce considerablemente y con ello los costos que debe asumir la sociedad en términos de inflación ante un eventual problema financiero de un banco estatal.En cuanto a los bancos privados, existe diversidad en cuando a la capacidad de cubrir los pasivos, hay entidades que representan un mayor peso para el Fondo de Seguro de Depósitos propuesto, en tanto otras no presentan mayores problemas de cobertura.Por último debe destacarse que la metodología empleada constituye en si misma un aporte para ser considerada dentro de un sistema de indicadores de alerta temprana, puesto que muestra en forma indirecta el comportamiento de la calidad de activos y el apalancamiento.

Diagnóstico de la incidencia económica de precios de transferencia en el sistema bancario de El Salvador.

En esta investigación se presenta el tema “Diagnóstico de la incidencia económico de precios de transferencia en el sistema bancario de El Salvador”, haciendo énfasis a la deducibilidad del impuesto sobre la renta a la que es sujeta este tipo de operaciones; la metodología utilizada es de naturaleza cualitativa y su objeto de estudio es en primer lugar listar las operaciones más comunes que los bancos realizan con sujetos relacionados, además de efectuar un análisis de comparabilidad entre la normativa fiscal actual y la metodología propuesta por la Organización para la Cooperación y el Desarrollo Económico (OCDE). Esta organización fue creada en 1961 con el objeto de establecer políticas que logren y permitan un alto grado de crecimiento económico entre sus países miembros y contribuir al desarrollo mundial; uno de los aportes más importantes es el Principio de Plena Competencia. El estudio se realizó considerando algunos aspectos del método inductivo que busca establecer conclusiones generales a partir de algo particular, lo que permitió realizar un análisis teórico-práctico, dado que el producto final que se espera obtener es servir de guía para realizar evaluaciones de nuevas operaciones. En la actualidad los precios de transferencia, resultan ser un tema de mucha importancia, tanto para la autoridad fiscal como para las empresas que son sujetos pasivos contribuyentes del Estado. El controlar el valor que se asigna a los bienes y servicios que se transan en el mercado, implica establecer mecanismos y herramientas que facilitan el estudio de la asignación de precios. Para realizar el estudio de precios de transferencia, se hizo necesario seguir una serie de pasos de forma sistemática que incluyó un análisis general de la industria en estudio, conocer de forma detallada las operaciones que llevan a cabo y verificar los acuerdos de servicios que posee la compañía con sus relacionadas. Para la investigación, del conjunto total de bancos autorizados por la Superintendencia del Sistema Financiero se eligieron dos privados y un estatal, los criterios utilizados para su elección, fueron principalmente los contactos que se tenían para la obtención de la información, ya que el manejo administrativo y la documentación de los bancos es de carácter confidencial. La técnica para la recolección de datos y para la obtención de información fue la encuesta en su modalidad de cuestionario, la cual ha permitirá un análisis documental y de contenido.

Morbidity and temporary cycles for the outpatient service at Universidad Estatal a Distancia in Costa Rica

No data has apparently been published on morbidity and outpatient service of faculty and staff of a distance university.  This report presents such data from the Universidad Estatal a Distancia (Costa Rican State University for Distance Education). The participants in this study were the employees who were outpatients between January 15, 2004 and December 15, 2006.  Instead of using a sample, the entire population was studied with a total of 1,526 medical records. Procedure: During the first stage all of the medical records were read and the morbidity data was tabulated.  Subsequently, this information was statistically analyzed using Statgraphics Centurion XV. The main findings were that 50% of the patients used the outpatient service only once during the study period and that most of them were between 20 and 50 years of age.  The days with the most consultations were Mondays, Tuesdays, and Wednesdays.  The number of consultations was relatively stable throughout the year, with a slight increase in June. The three main causes for visiting the service were: upper respiratory tract diseases, muscular-skeletal disorders, and irritated digestive system problems. Main conclusions: Most of the consultations were from the departments with the more faculty and staff members; however, some departments had extremely high or low consultation rates per capita, maybe due to factors such as pathologies that require periodic control, geographical proximity, and psycho-social issues of patients who create a vicious circle due to the somatization of such problems.  The hypothesis that this population’s morbidity rate would differ from the national average because of its high educational level was rejected.  Nevertheless, the hypothesis that there are weekly and yearly cycles was maintained.

La aplicación del principio de transparencia en los procesos de selección en la contratación estatal colombiana a través del Secop

El Principio de Transparencia aplicado a los procesos de selección en la contratación estatal colombiana a través del SECOP es un rito confesional, es decir, debe estar presente tanto y desde la licitación pública como y hasta en la contratación directa, pues ese ‘derecho de acceso de los ciudadanos a la información pública y la transparencia de la actuación política y administrativa que a través de él se asegura son considerados hoy con toda razón (…) elementos esenciales para la formación de una opinión pública libre y garantías imprescindibles para el buen funcionamiento de las instituciones y para el ejercicio de los derechos fundamentales sobre los que descansa todo sistema democrático’

Serie de Documentos. Facultad de Jurisprudencia N° 74. Perspectivas de la responsabilidad estatal por el daño ambiental en Colombia: dificultades para su exigibilidad y efectividad desde la jurisprudencia del Consejo de Estado

El presente artículo aborda el tema de la responsabilidad del Estado por el daño ambiental y las limitaciones del sistema tradicional de responsabilidad jurídica adoptado por el Consejo de Estado para su exigibilidad y reparación efectiva. En especial, afronta las dificultades que se presentan para establecer la prueba del daño y el nexo de causalidad para su imputación al Estado, así como la conveniencia de mitigar esa exigencia en consideración a las connotaciones propias y especiales de esta clase de menoscabos. Propone igualmente que en todos los casos en que se verifique la existencia de un daño ambiental se adopten en la jurisprudencia del Consejo de Estado las medidas tendientes a rehabilitar el medio ambiente afectado, cuando ello fuere posible, o proceder a su compensación o indemnización plena.

Participación de gais y lesbianas en la esfera pública en Quibdó: de la fiesta de san pacho al reconocimiento estatal

Esta investigación busca analizar las distintas formas a través de las cuales las personas gais y lesbianas de Quibdó lograron una visibilización en la esfera pública de su ciudad. Este proceso será visto en diferentes escenarios. Primero, en la participación en espacios culturales como San Pacho, shows y reinados de belleza. Segundo, en el activismo realizado por la Fundación Ébano Diverso, que ha logrado abrir espacios de diálogo con instancias como la Alcaldía de Quibdó y la Gobernación del Chocó. Finalmente, se verá cómo la creación de tejidos familiares y afectivos está relacionada con su activismo y las formas distintas de visibilizarse.

Variabilidade espacial e sazonal da concentração de elementos-traço em sedimentos do sistema estuarino de Santos-Cubatão (SP)

Multi-element analyses of sediment samples from the Santos-Cubatão Estuarine System were carried out to investigate the spatial and seasonal variability of trace-element concentrations. The study area contains a rich mangrove ecosystem that is a habitat for tens of thousands of resident and migratory birds, some of them endangered globally. Enrichments of metals in fine-grained surface sediments are, in decreasing order, Hg, Mn, La, Ca, Sr, Cd, Zn, Pb, Ba, Cu, Cr, Fe, Nb, Y, Ni and Ga, relative to pre-industrial background levels. The maximum enrichment ranged from 49 (Hg) to 3.1 (Ga). Mercury concentrations were greater in the Cubatão river than in other sites, while the other elements showed greater concentrations in the Morrão river. Concentrations of Mn were significantly greater in winter and autumn than in summer and spring. However, other elements (e.g. Cd and Pb) showed the opposite, with greater concentrations in summer and spring. This study suggests that seasonal changes in physical and chemical conditions may affect the degree of sediment enrichment and therefore make the assessment of contamination difficult. Consequently, these processes need to be considered when assessing water quality and the potential contamination of biota.

Sistema limpo em linha para extração em fase sólida de contaminantes emergentes em águas naturais

A solid-phase in-line extraction system for water samples containing low levels of emerging contaminants is described. The system was specially developed for large volume samples (up to 4 L) using commercial solid-phase extraction (SPE) cartridges. Four sets containing PTFE-made connectors, brass adapters and ball valves were used to fit SPE cartridges and sample bottles to a 4-port manifold attached to a 20 L carboy. A lab-made vacuum device was connected to the manifold cap. The apparatus is robust and less expensive than the typical available system. Its also provides less experimental handling, avoiding cross contamination and sample losses.

Análise do investimento em climatização para bovinos de leite em sistema de alojamento free-stall

The difficulty in adapting European dairy cows breeds in Brazil affect considerably the milk production sector. Brazilian climatic conditions are not totally favorable and the development of new tecnologies is needed for the animals express their genetic potential, as well as their best feed conversion. An economical analysis of the applied investment in the free-stall climatization equipment in dairy housing, for estimating studies related to profit, possibility of return investment as well as time for this return is necessary. The objective of this research was to evaluate the influence of climatization investment in the milk production process and analyze the economical aspect of this investment. There were used 470 high productive dairy cows with genetic and morphologic homogeneous characteristics, and analyzed in two similar periods. Investment calculations were done using Excell®. The results were satisfactory and the invested capital was proved to return to the producer in a short term, 57 days.

Sistema de monitoramento de perdas visíveis de cana-de-açúcar em colhedora de cana picada

In the last few years the sugar-cane mechanical harvested area has increased, especially in regions with appropriated slop. The use of this technology brings some inconveniences, such as, the increase in the percentage of extraneous matter, which causes the reduction of technological quality of the raw material, and losses in the field. Extraneous matter (trash) is composed of tops and leaves in major percentage, plus soil and roots, and eventually some metal parts. In the green cane harvest system the percentage of extraneous matter has a tendency to increase due to the great amount of vegetal matter to be processed. The increase in the blower fan speed to reduce the amount of extraneous matter can lead to an unacceptable economic level of raw material losses. The main objective of this work was, using a cane loss monitor, to evaluate and quantify the amount of visible losses of sugar cane through the primary extractor at two different fan speeds. Afterwards these losses were related to the harvester cleaning efficiency. The piezoelectric transducer shows a reasonable sensibility. The results show that the cleaning efficiency in the primary extractor (85% mean), the cane losses (between 5.68% and 2.15%) and fan speed are interrelated. The total losses and specially splinters (between 3.19% and 0.91%), showed a significant difference among the treatments.

Sistema de sincronismo entre a colhedora de cana-de-açúcar e o veículo de transbordo

One of the problems found in mechanical harvest of sugar cane is the lack of synchronism between the harvest machine and the infield wagon, causing crop losses as well as operational capacity. The objective of the present research was to design a system capable of helping to synchronize the sugar cane harvest machine with the wagon. The communication between tractor and harvest machine is wireless. Two ultrasound sensors coupled to the elevator and a microprocessor manage such information, generating a correct synchronization among the machines. The system was tested in laboratory and on field performing its function adequately, maintaining the two machines in synchronization, indicating and alerting the operators their relative positions. The developed system reduced the sugar cane lost in 60 kg ha-1 comparing to the harvest with the system turned off.

Sistema MINUS® - técnica minimamente invasiva para o tratamento das fraturas transtrocanterianas do fêmur

The MINUS system was developed as a minimally invasive procedure that uses a diaphyseal cephalic extramedullary implant for the treatment of transtrochanteral fractures of the femur in elderly patients. The implant consists of a sliding screw coupled to a plate adapted to the minimally invasive technique. The surgical access is approximately three centimeters in length located on the lateral surface of the hip, below the projection of the small trochanter. A perfectly adapted instrument was used for the procedure, which also requires the use of an image intensifier, reducing surgery time and rate of bleeding. The objective of this study is to present a new instrument and implant, developed specifically for treatment with the minimally invasive technique, reducing the length of the conventional surgical access from 10 to three centimetres. This new implant was given the commercial name of MINUS System.

Sistema Fonológico do Português: Rediscutindo o Consenso

Problems identified in the study and analysis of the phonology of Brazilian Indian languages belonging to the Macro-Jê branch such as Kaingang, Maxakali, and Mebengokre led the author to confirm the accuracy of some intuitions on the part of Piggott (1992) and Rice (1993) on dealing with relations between nasality and sonorancy (D'Angelis 1998). The applicability of the approach to the distinct processes of nasality and nasalization in Portuguese was verified with surprising results that recover some intuitions of Trubetzkoy (1939) and contribute to reconfirm the Mattoso Câmara's (1953; 1970) considerations, but at the same time go beyond them. This article presents the result of this investigation and its conclusions that suggest the validity and the necessity of reexamining even the phonemic inventory of the Portuguese language, an issue not at all questioned in the teaching of phonology, to take into account the linguistic changes in the phonological system of that language in the last fifty years.

Sistema Nacional de Educação articulado ao Plano Nacional de Educação

This text which discusses the central theme of the National Conference on Education (CONAE), held in Brasília from 28th March to 1st April 2010, deals with the concept of a National System of Education in articulation with the National Plan of Education. To that end, after pointing to the basic uses of the concept of system, it discusses the question of the National System of Education exploring the federative question in order to reveal the complete compatibility of the organization of the National System of Education with the federative regime. Thereafter, it deals with the historical meaning of the National Plan of Education demonstrating that the plan is a demand of the system, since planned action is implicit in systematized education. Thus the National Plan of Education is fulfilling those goals and objectives for which it is responsible.

Correlação radiológica e histológica de lesões mamárias não-palpáveis em pacientes submetidas a marcação pré-cirúrgica, utilizando-se o sistema BI-RADS

OBJECTIVE: To evaluate the positive predictive value for BI-RADS (Breast Imaging Reporting and Data System) categories 3, 4 and 5, correlating mammographic and histological diagnosis in non-palpable breast lesions. MATERIALS AND METHODS: Analytical-descriptive study of 169 women submitted to stereotactic localization for surgical biopsy of non-palpable breast lesions. Mammographic and histological findings were correlated, analyzing the predictive positive value for each category. RESULTS: Forty-two (24.8%) cases were diagnosed with breast cancer - only one in category 3, 19 in category 4, and 22 in category 5. The positive predictive value for categories 3, 4A, 4B, 4C and 5 were, respectively, 3.4%, 10.3%, 11.3%, 36% and 91.7%. Microcalcifications were the most frequent finding related to malignancy, present in 61.5% of these cases. CONCLUSION: The present study has demonstrated that BI-RADS allows a safe prediction of high suspicion of malignancy in lesions category 5 and low suspicion for category 3. As regards the category 4, the positive predictive value has shown a progressive increase in subcategories A, B and C, demonstrating that this subclassification represents an invaluable contribution for a more detailed and accurate assessment of lesions suspicious for malignancy.