La caducidad en los actos de determinación de la obligación tributaria de la administración y su tratamiento en la legislación ecuatoriana

El instituto jurídico caducidad a estos tiempos no constituye un tema agotado, por el contrario, es de tratamiento obligado por ser elemento que forma parte del vasto espectro de la relación jurídico tributaria, y en torno a ésta, el de la gestión a cargo del ente acreedor del tributo. Los actos de la administración pública, en correspondencia a un régimen jurídico en vigor, son reglados y por ende, supeditados al cumplimiento de normas jurídicas que demarcan su aplicación. En este orden, los actos de la administración tributaria dentro de la égida del Derecho Público, se encuentran constreñidos a la irrestricta observancia de una norma legal que apalanca precisamente la legitimidad y legalidad de los mismos. Las prerrogativas de la administración tributaria que conllevan en fin último el cobro de un tributo, descansan en la ley, y solo en virtud de ésta pueden ser ejercidas. El principio de legalidad en la faz aplicativa previene entonces el uso indiscriminado de atributos fiscales que reflejen su práctica arbitraria como expresión de resabios del poder público no superados.

Effect of renoguanylin on hydrogen/bicarbonate ion transport in rat renal tubules

Renoguanylin (REN) is a recently described member of the guanylin family, which was first isolated from eels and is expressed in intestinal and specially kidney tissues. In the present work we evaluate the effects of REN on the mechanisms of hydrogen transport in rat renal tubules by the stationary microperfusion method. We evaluated the effect of 1 mu M and 10 mu M of renoguanylin (REN) on the reabsorption of bicarbonate in proximal and distal segments and found that there was a significant reduction in bicarbonate reabsorption. In proximal segments, REN promoted a significant effect at both 1 and 10 mu M concentrations. Comparing control and REN concentration of 1 mu M, JHCO(3)(-) . nmol cm(-2) s(-1) -1,76 +/- 0.11(control) x 1,29 +/- 0,08(REN) 10 mu m: P<0.05, was obtained. In distal segments the effect of both concentrations of REN was also effective, being significant e.g. at a concentration of 1 mu M (JHCO(3)(-), nmol cm(-2) s(-1) -0.80 +/- 0.07(control) x 0.60 +/- 0.06(REN) 1 mu m; P<0.05), although at a lower level than in the proximal tubule. Our results suggest that the action of REN on hydrogen transport involves the inhibition of Na(+)/H(+) exchanger and H(+)-ATPase in the luminal membrane of the perfused tubules by a PKG dependent pathway. (c) 2009 Elsevier B.V. All rights reserved.

Age-related changes in cerebellar phosphatase-1 reduce Na,K-ATPase activity

We evaluated whether changes in protein content and activity of PP-1 and PP-2A were the mechanism underneath the basal age-related reduction in alpha(2/3)-Na,K-ATPase activity in rats cerebella and whether this occurred through the cyclic GMP-PKG pathway. PP1 activity, but not its expression, increased with age, whereas PP-2 was not changed. The activity Of ot2/3-Na,K-ATPase varied with age. and there was a negative association between the PP-1 and alpha(2/3)-Na,K-ATPase activities. In young rats, the inhibition of PP-1 and PP-2A by okadaic acid (OA) increased in a dose-dependent manner alpha(1)- and alpha(2/3)-Na,K-ATPase, but had no effect on Mg-ATPase activity. A direct stimulation of PKG with 8-Br-cyclic GMP did not surmount the effect of OA. This analogue of cyclic GMP inhibited PP-1 activity only, indicating that at least part of the increase in alpha(1)- and alpha(2/3)-Na,K-ATPase activity induced by OA was mediated by the cyclic GMP-PKG-PP-1 cascade. Taking into account that PP1 inhibition increased alpha(2/3)-Na,K-ATPase activity, we propose that an age-related increase in PP-1 activity due to a decrease in cyclic GMP-PKG modulation plays a role for the age-related reduction of alpha(2/3)-Na,K-ATPase activity in rat cerebellum. (C) 2007 Elsevier Inc. All rights reserved.

O ambiente virtual na formação inicial de professores de alemão como apoio para o ensino e a aprendizagem da língua e a reflexão sobre ações docentes

Estudiosos dos campos da Educação, da Linguística Aplicada e da Formação de Professores de Línguas insistem hoje na grande importância da inclusão de Tecnologias de Informação e Comunicação (TICs) na formação inicial, bem como na necessidade de promover o desenvolvimento do pensamento crítico-reflexivo dos futuros professores. Tomando como pressupostos teóricos estudos acerca das características da sociedade de informação, dos ambientes virtuais e da formação de professores, este trabalho tem como objetivo discutir possibilidades oferecidas pela plataforma Moodle de aprendizagem na formação inicial de professores de alemão. Para tanto, apresentaremos diferentes formas de uso de ambientes virtuais e de ferramentas neles disponíveis, que demonstraram ser de grande valor no processo de formação de licenciandos, tanto em língua alemã, quanto durante suas práticas iniciais. As experiências apontam para um valor inestimável de ambientes virtuais no acompanhamento de licenciandos no processo de aprendizagem da língua e nas primeiras experiências com a docência.

O poder e as injustiças nas pesquisas em seres humanos

Após considerações gerais sobre a ética na pesquisa envolvendo seres humanos, focaliza-se a possibilidade de ocorrências de injustiças, sob a égide de diversas formas de poder. Exemplificam-se situações concretas. Enfatiza-se a análise das possíveis injustiças à luz da Bioética, com destaque para multi e transdisciplinaridade. O autor se posiciona quanto às características atuais da Bioética, cuja ótica levou à elaboração das Diretrizes éticas para a pesquisa envolvendo seres humanos, no Brasil (Resolução 196/96 e complementares do Conselho Nacional de Saúde). Descreve-se a sistemática das atividades do Grupo Executivo de Trabalho - GET, designado pelo Conselho Nacional de Saúde (órgão de controle social na área da saúde), para elaborar as Diretrizes. É dado destaque à participação dos diversos segmentos da sociedade, evidenciando multi e transdiciplinaridade, sob a coordenação do GET, do qual o autor foi Presidente. Comentam-se os principais tópicos das Diretrizes brasileiras, enfocando-se a sua relação com o tema de poder e injustiça. Salienta-se o papel dos Comitês de Ética em Pesquisa - CEP e da Comissão Nacional de Ética em Pesquisa - CONEP.

Effect of renoguanylin on hydrogen/bicarbonate ion transport in rat renal tubules

Renoguanylin (REN) is a recently described member of the guanylin family, which was first isolated from eels and is expressed in intestinal and specially kidney tissues. In the present work we evaluate the effects of REN on the mechanisms of hydrogen transport in rat renal tubules by the stationary microperfusion method. We evaluated the effect of 1 mu M and 10 mu M of renoguanylin (REN) on the reabsorption of bicarbonate in proximal and distal segments and found that there was a significant reduction in bicarbonate reabsorption. In proximal segments, REN promoted a significant effect at both 1 and 10 mu M concentrations. Comparing control and REN concentration of 1 mu M, JHCO(3)(-) . nmol cm(-2) s(-1) -1,76 +/- 0.11(control) x 1,29 +/- 0,08(REN) 10 mu m: P<0.05, was obtained. In distal segments the effect of both concentrations of REN was also effective, being significant e.g. at a concentration of 1 mu M (JHCO(3)(-), nmol cm(-2) s(-1) -0.80 +/- 0.07(control) x 0.60 +/- 0.06(REN) 1 mu m; P<0.05), although at a lower level than in the proximal tubule. Our results suggest that the action of REN on hydrogen transport involves the inhibition of Na(+)/H(+) exchanger and H(+)-ATPase in the luminal membrane of the perfused tubules by a PKG dependent pathway. (c) 2009 Elsevier B.V. All rights reserved.

La invención del ILPES

Prólogo de Alicia Bárcena

Políticas activas del mercado de trabajo en Colombia, México y Perú

Incluye Bibliografía

A divisão das funções da União e os limites de sua competência, ante a constituição vigente

Pós-graduação em Direito - FCHS

Modelos equivalentes de parques eólicos usando algoritmos genéticos

Esta dissertação apresenta uma metodologia baseada em algoritmo genético (AG) para determinar modelos dinâmicos equivalentes de parques eólicos com geradores de indução em gaiola de esquilo ( GIGE) e geradores de indução duplamente alimentados ( GIDA), apresentando parâmetros elétricos e mecânicos distintos. A técnica se baseia em uma formulação multiobjetiva solucionada por um AG para minimizar os erros quadráticos das potências ativa e reativa entre modelo de um único gerador equivalente e o modelo do parque eólico investigado. A influência do modelo equivalente do parque eólico no comportamento dinâmico dos geradores síncronos é também investigada por meio do método proposto. A abordagem é testada em um parque eólico de 10MW composto por quatro turbinas eólicas ( 2x2MW e 2x3MW), consistindo alternadamente de geradores GIGE e GIDA interligados a uma barra infinita e posteriormente a rede elétrica do IEEE 14 barras. Os resultados obtidos pelo uso do modelo dinâmico detalhado para a representação do parque eólico são comparados aos do modelo equivalente proposto para avaliar a precisão e o custo computacional do modelo proposto.

Marcadores discursivos: uma proposta lexicográfica

Spanish is a language that in recent years has been growing in importance both politically and socially and economically, since some of the major international markets such as Chile, Spain, Mexico and Argentina, among many, have this language as the official language. This fact motivated us to conduct research that could, in some way, contribute to the teaching of this language in Brazil. Thus under the aegis of the theories and practices of bilingual lexicography, we seek to describe and analyze the treatment that some Spanish - Portuguese bilingual dictionaries present in our market give to the sentence connectors. From a textual corpus selected the markers and observe how the dictionaries analyzed work with this type of unit. We found that the information contained in these lexicographical works is not sufficient to meet the needs of Brazilian learners. Then, we proposed a macrostructure of a passive bilingual dictionary of sentence connectors in the language pair Spanish - Portuguese. Our research aims to contribute to bilingual lexicography both in regard to theoretical and methodological reflections on the application of these theories. Our contribution aims to fabricate materials for the teaching of Spanish in Brazil

O jovem egresso do sistema socioeducativo e seu acesso a políticas sociais: como prossegue a história?

Pós-graduação em Serviço Social - FCHS

A plagiotropia como procedimento de estudo relacional da criação, crítica e método de tradução de Haroldo de Campos

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Signaling Events During Cyclic Guanosine Monophosphate-Regulated Pigment Aggregation in Freshwater Shrimp Chromatophores

Crustacean color change results partly from granule aggregation induced by red pigment concentrating hormone (RPCH). In shrimp chromatophores, both the cyclic GMP (3', 5'-guanosine monophosphate) and Ca2+ cascades mediate pigment aggregation. However, the signaling elements upstream and downstream from cGMP synthesis by GC-S (cytosolic guanylyl cyclase) remain obscure. We investigate post-RPCH binding events in perfused red ovarian chromatophores to disclose the steps modulating cGMP concentration, which regulates granule translocation. The inhibition of calcium/calmodulin complex (Ca2+/CaM) by N-(6-aminohexyl)-5-chloro-1-naphthalenesulphonamide (W7) induces spontaneous aggregation but inhibits RPCH-triggered aggregation, suggesting a role in pigment aggregation and dispersion. Nitric oxide synthase inhibition by N omega-nitro-L-arginine methyl ester hydrochloride (L-NAME) strongly diminishes RPCH-induced aggregation; protein kinase G inhibition (by rp-cGMPs-triethylamine) reduces RPCH-triggered aggregation and provokes spontaneous dispersion, disclosing NO/PKG participation in aggregation signaling. Myosin light chain phosphatase inhibition (by cantharidin) accelerates RPCH-triggered aggregation, whereas Rho-associated protein kinase inhibition (by Y-27632, H-11522) reduces RPCH-induced aggregation and accelerates dispersion. MLCP (myosin light chain kinase) and ROCK (Rho-associated protein kinase) may antagonistically regulate myosin light chain (MLC) dephosphorylation/phosphorylation during pigment dispersion/aggregation. We propose the following general hypothesis for the cGMP/Ca2+ cascades that regulate pigment aggregation in crustacean chromatophores: RPCH binding increases Ca2+ (int), activating the Ca2+/CaM complex, releasing NOS-produced nitric oxide, and causing GC-S to synthesize cGMP that activates PKG, which phosphorylates an MLC activation site. Myosin motor activity is initiated by phosphorylation of an MLC regulatory site by ROCK activity and terminated by MLCP-mediated dephosphorylation. Qualitative comparison reveals that this signaling pathway is conserved in vertebrate and invertebrate chromatophores alike.

Mechanisms underlying the inhibitory effects of uroguanylin on NHE3 transport activity in renal proximal tubule

Lessa LM, Carraro-Lacroix LR, Crajoinas RO, Bezerra CN, Dariolli R, Girardi AC, Fonteles MC, Malnic G. Mechanisms underlying the inhibitory effects of uroguanylin on NHE3 transport activity in renal proximal tubule. Am J Physiol Renal Physiol 303: F1399-F1408, 2012. First published September 5, 2012; doi: 10.1152/ajprenal.00385.2011.-We previously demonstrated that uroguanylin (UGN) significantly inhibits Na+/H+ exchanger (NHE)3-mediated bicarbonate reabsorption. In the present study, we aimed to elucidate the molecular mechanisms underlying the action of UGN on NHE3 in rat renal proximal tubules and in a proximal tubule cell line (LLC-PK1). The in vivo studies were performed by the stationary microperfusion technique, in which we measured H+ secretion in rat renal proximal segments, through a H+-sensitive microelectrode. UGN (1 mu M) significantly inhibited the net of proximal bicarbonate reabsorption. The inhibitory effect of UGN was completely abolished by either the protein kinase G (PKG) inhibitor KT5823 or by the protein kinase A (PKA) inhibitor H-89. The effects of UGN in vitro were found to be similar to those obtained by microperfusion. Indeed, we observed that incubation of LLC-PK1 cells with UGN induced an increase in the intracellular levels of cAMP and cGMP, as well as activation of both PKA and PKG. Furthermore, we found that UGN can increase the levels of NHE3 phosphorylation at the PKA consensus sites 552 and 605 in LLC-PK1 cells. Finally, treatment of LLC-PK1 cells with UGN reduced the amount of NHE3 at the cell surface. Overall, our data suggest that the inhibitory effect of UGN on NHE3 transport activity in proximal tubule is mediated by activation of both cGMP/PKG and cAMP/PKA signaling pathways which in turn leads to NHE3 phosphorylation and reduced NHE3 surface expression. Moreover, this study sheds light on mechanisms by which guanylin peptides