1000 resultados para PARAFISCALIDAD - COLOMBIA
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En este proyecto se hace una evaluación de la parafiscalidad agropecuaria como instrumento de intervención económica y se analizan los fundamentos legales, jurisprudenciales y doctrinales sobre la naturaleza de las rentas parafiscales; así como el control fiscal de los recursos, la competencia jurisdiccional en materia de solución de conflictos y los mecanismos de coacciones que puede utilizar el administrador del fondo parafiscal para hacer efectivas las obligaciones. Un ejemplo de la parafiscalidad agropecuaria en el país es el caso particular del Fondo del Fomentos Palmero, en su papel de canalizar recursos para financiar actividades de interés general del sector palmero, como la investigación y transferencia de tecnología, de impacto en la competitividad sectorial. Se destaca el esfuerzo del sector privado de organizarse y aportar recursos importantes para afrontar los retos del proceso de apertura económica e internacionalización de la economía en materia de investigación, transferencia y tecnología, lo que incrementa así su competitividad a nivel internacional. Sin embargo, la intervención del estado a través de la ley, frente al manejo de los recursos, le genera a sus administradores, entes privados, tropiezos prácticos y jurídicos que terminan afectando el instrumento parafiscal
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El documento hace una revisión de las principales fuentes de protección social que hay en Colombia y las características de los sistemas de protección de otros países. Se encuentra que gran parte de lo que se conoce como gasto social se destina al tema pensional y que los resultados de los fondos de solidaridad son muy pequeños frente a la autoprotección de los hogares. Se propone tener en cuenta los esfuerzos individuales y privados que hay en Colombia al diseñar un sistema de protección social, pues de lo contrario se estarían desincentivando estos esfuerzos.
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Realiza un estudio en derecho comparado del fenómeno parafiscal y los tributos fiscales en los países miembros de la Comunidad Andina así como un breve análisis de algunos otros casos de estados que no pertenecen a ella. En el primer capítulo se estudia la parte histórica del tema, analizando primeramente los ingresos públicos, dentro de ellos los recursos fiscales y sus características. Posteriormente se analizan los tributos parafiscales, sus particularidades y las diferencias con los tributos tradicionales para concluir con el régimen jurídico aplicable. En el segundo capítulo se analizan los casos de los tributos parafiscales en Bolivia, Colombia, Perú y Venezuela, países miembros de la CAN, así como también se estudian los casos de Argentina, México y España como referentes del fenómeno parafiscal, ajenos a la comunidad pero cercanos en cuanto a los sistemas tributarios que aplican. En el tercer capítulo se profundiza en el estudio del fenómeno parafiscal en el Ecuador, los sectores o grupos a los que se aplica, la determinación de los tributos parafiscales existentes para terminar con las consideraciones y conclusiones finales sobre ese tema tan importante pero muy poco investigado y estudiado. Finalmente es necesario hacer dos aclaraciones respecto de los tributos parafiscales en el caso ecuatoriano. La primera tiene que ver con el análisis de la Constitución de 1998 ya que a la fecha de terminación de este trabajo recién se había aprobado en referéndum la Constitución de 2008 a la cual se hace referencia como proyecto. La segunda se relaciona con los tributos parafiscales analizados ya que se trata de los casos que he podido encontrar, pero en ningún momento es una enumeración taxativa de todos los casos.
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Análisis de la dinámica legitimadora de la Corte Constitucional en el tributo de estampillas, considerado desde la jurisdicción departamental, en el Estado colombiano.
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Universidade Estadual de Campinas . Faculdade de Educação Física
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Based on the results of comparative analyses of 1,039 specimens of several progenies of Anopheles nuneztovarifrom three localities in Colombia, eight costal wing spot patterns were observed. Patterns I and III were the most frequent: 77.96% and 11.36%, respectively. Using the diagnostic characters ratio of the length of the basal dark area of hind tarsomere II/length of hind tarsomere II, ratio of the length of the humeral pale spot/length of the pre-humeral dark spot, and the ratio of the length of the subcostal pale spot/length of the distal sector dark spot (DS-III2/Ta-III2, HP/PHD, SCP/DSD) approximately 5% of the adult females were misidentified as a species of Nyssorhynchus, different from An. nuneztovari. Approximately 5% of the specimens showed DS-III2/Ta-III2 ratio less than 0.25 (range 0.21 - 0.24), and among them 3.34% shared a HP/PHD ratio less than 1.50. Consequently, 1.52% of An. nuneztovari individuals can be misidentified as Anopheles oswaldoi. In those specimens with the DS-III2/Ta-III2 ratios higher than 0.25, 34.45% displayed SCP/DSD values greater than 0.50 and of these, 3.65% displayed HP/PHD values greater than 1.8. This combination of characters could lead one to misidentify samples of An. nuneztovari as Anopheles rangeli. Similarly, 2.43% of the females could be identified erroneously as either Anopheles aquasalis or Anopheles benarrochi. Individuals with a HP/PHD ratio greater than 2.0, could be misidentified as Anopheles trinkae, Anopheles strodei or Anopheles evansae. A distinct combination of diagnostic characters for An. nuneztovari from Colombia is proposed.
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Dengue type 3 genotype V viruses have been recently detected in Brazil and Colombia. In this study, we described another Brazilian isolate belonging to this genotype. Phylogenetic analysis including dengue type 3 viruses isolated worldwide showed that Brazilian and Colombian viruses were closely related to viruses isolated in Asia more than two decades ago. The characteristic evolutionary pattern of dengue type 3 virus cannot explain the close similarity of new circulating viruses with old viruses. Further studies are needed to confirm the origin of the new dengue type III genotype circulating in Brazil and Colombia.
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There are 3 strains of Encephalitozoon cuniculi that occur in mammals. Strain III is associated with clinical disease in dogs, although some can be asymptomatic carriers and excrete spores in their urine. Several cases of human E. cuniculi infection caused by strain III have been observed in immunocompromised patients, indicating that E. cuniculi should be considered a zoonotic agent. Encephalitozoon cuniculi can cause fatal disease in maternally-infected or young dogs. Clinical signs in these animals included blindness, encephalitis, retarded growth rate, and nephritis. Encephalitozoon cuniculi has also been associated with primary renal failure in adult dogs. The present study used the direct agglutination test (DAT, cut-off 1:50) and the indirect fluorescent antibody test (IFAT, cut-off 1:10) to examine the prevalence of antibodies to E. cuniculi in dogs from Brazil and Colombia. Using the DAG, 31 (27.4%) of 113 dogs from Brazil and 47 (18.5%) of 254 dogs from Colombia were seropositive. Nine (14.3%) of 63 dogs from Brazil and IS (35.3%) of the 51 dogs from Colombia were seropositive by indirect immunofluorescent antibody test. These results indicate that dogs from Brazil and Colombia are exposed to E. cuniculi.
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Crown rufolepidotus Caruzo & Riina (Euphorbiaceae s. str.), a new species from Colombia, is here described and illustrated. The new species is endemic to an area of lowland secondary forests in Antioquia. Morphological characters indicate that this species belongs to Croton sect. Cleodora (Klotzsch) Baill. due to its arborescent habit, petiolar glands, 15 to 25 stamens, as well as the pistillate flowers with imbricate sepals and multifid styles.
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A new species of land planarian from Colombia, Gigantea maupoi sp. nov., is described herein. The penis papilla of the new species is provided with numerous accessory genital organs, or mgo. These mgo are of a unique morphology, consisting of a very strong barrel-shaped circular muscle coat and an underlying longitudinal one, both derived from the subepithelial musculature of the penis papilla. The central mass of each mgo contains secretions and 8-15 canalicula that open to the male atrium on the central region of the organ. Differences in structures constituting the mgo and details of the muscular systems and of the reproductive organs among the 11 Gigantea species from literature and from type material of G. bistriata (Hyman, 1962), G. chiriquii (Hyman, 1962), and G. sandersoni (Prudhoe, 1949) reexamined here show that the genus is heterogeneous.
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This paper offers some preliminary steps in the marriage of some of the theoretical foundations of new economic geography with spatial computable general equilibrium models. Modelling the spatial economy of Colombia using the traditional assumptions of computable general equilibrium (CGE) models makes little sense when one territorial unit, Bogota, accounts for over one quarter of GDP and where transportation costs are high and accessibility low compared to European or North American standards. Hence, handling market imperfections becomes imperative as does the need to address internal spatial issues from the perspective of Colombia`s increasing involvement with external markets. The paper builds on the Centro de Estudios de Economia Regional (CEER) model, a spatial CGE model of the Colombian economy; non-constant returns and non-iceberg transportation costs are introduced and some simulation exercises carried out. The results confirm the asymmetric impacts that trade liberalization has on a spatial economy in which one region, Bogota, is able to more fully exploit scale economies vis--vis the rest of Colombia. The analysis also reveals the importance of different hypotheses on factor mobility and the role of price effects to better understand the consequences of trade opening in a developing economy.
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Concern about the growing demand of food and fuel has focused the attention on countries with conditions to provide for global requirements. Also, the build-up of an environmental awareness has compelled several governments to implement programs for the addition of biofuels to oil derivatives. Considering their relevance as world and South American producers, this study makes a characterization of the sucro-energetic sectors of Brazil and Colombia, based on a view of agro-industrial systems, industrial organization and transaction cost economy. The approach followed considered of a secondary information survey and in-depth interviews. The main differences found are centered on institutional development level and production volumes. However, the use of the same raw material, sugarcane, trade opening policies, cultural approaches and regional integration, are factors that could generate links of commercial exchange and technological cooperation between the two countries.
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A second species of the genus Eratomyia Amorim & Rindal-E. risaralda, sp. n.-is described from Risaralda, Colombia, based on one male and three females. The female of Eratomyia is described for the first time. A number of striking modifications in the female terminalia shared with Chiletricha Chandler support the hypothesis that they are sister genera within the Rangomaramidae. The position of Chiletricha and Eratomyia within the Chiletrichinae is discussed.
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Hepatitis B is a worldwide health problem affecting about 2 billion people and more than 350 million are chronic carriers of the virus. Nine HBV genotypes (A to I) have been described. The geographical distribution of HBV genotypes is not completely understood due to the limited number of samples from some parts of the world. One such example is Colombia, in which few studies have described the HBV genotypes. In this study, we characterized HBV genotypes in 143 HBsAg-positive volunteer blood donors from Colombia. A fragment of 1306 bp partially comprising HBsAg and the DNA polymerase coding regions (S/POL) was amplified and sequenced. Bayesian phylogenetic analyses were conducted using the Markov Chain Monte Carlo (MCMC) approach to obtain the maximum clade credibility (MCC) tree using BEAST v.1.5.3. Of all samples, 68 were positive and 52 were successfully sequenced. Genotype F was the most prevalent in this population (77%) - subgenotypes F3 (75%) and Fib (2%). Genotype G (7.7%) and subgenotype A2 (15.3%) were also found. Genotype G sequence analysis suggests distinct introductions of this genotype in the country. Furthermore, we estimated the time of the most recent common ancestor (TMRCA) for each HBV/F subgenotype and also for Colombian F3 sequences using two different datasets: (i) 77 sequences comprising 1306 bp of S/POL region and (ii) 283 sequences comprising 681 bp of S/POL region. We also used two other previously estimated evolutionary rates: (i) 2.60 x 10(-4) s/s/y and (ii) 1.5 x 10(-5) s/s/y. Here we report the HBV genotypes circulating in Colombia and estimated the TMRCA for the four different subgenotypes of genotype F. (C) 2010 Elsevier B.V. All rights reserved.
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Hepatitis C virus (HCV) is a frequent cause of acute and chronic hepatitis and a leading cause for cirrhosis of the liver and hepatocellular carcinoma. HCV is classified in six major genotypes and more than 70 subtypes. In Colombian blood banks, serum samples were tested for anti-HCV antibodies using a third-generation ELISA. The aim of this study was to characterize the viral sequences in plasma of 184 volunteer blood donors who attended the ""Banco Nacional de Sangre de la Cruz Roja Colombiana,`` Bogota, Colombia. Three different HCV genomic regions were amplified by nested PCR. The first of these was a segment of 180 bp of the 5`UTR region to confirm the previous diagnosis by ELISA. From those that were positive to the 5`UTR region, two further segments were amplified for genotyping and subtyping by phylogenetic analysis: a segment of 380 bp from the NS5B region; and a segment of 391 bp from the E1 region. The distribution of HCV subtypes was: 1b (82.8%), 1a (5.7%), 2a (5.7%), 2b (2.8%), and 3a (2.8%). By applying Bayesian Markov chain Monte Carlo simulation, it was estimated that HCV-1b was introduced into Bogota around 1950. Also, this subtype spread at an exponential rate between about 1970 to about 1990, after which transmission of HCV was reduced by anti-HCV testing of this population. Among Colombian blood donors, HCV genotype 1b is the most frequent genotype, especially in large urban conglomerates such as Bogota, as is the case in other South American countries. J. Med. Virol. 82: 1889-1898, 2010. (C) 2010 Wiley-Liss, Inc.