El Impuesto a las Ganancias en la 4° Categoría: Análisis de las deducciones personales en un contexto infl acionario para trabajadores/as en relación de dependencia

The current inflationary context affects Income Tax setting as applied to employees in Argentina. The lack of a regular updating of its components distorts the tax burden and generates the payment of a tax on income which is part of “subsistence” expenses. We analyze whether the application of current legislation complies with the principles of tax-paying capacity, equity and progressivity. In order to find a high-income parameter, we draw an analogy with the concept of poverty using the total basket of goods and services as unit of measurement for the cases proposed. We conclude that a modification in the scale for lower income segments, in non-taxable minimums and in personal deductions would avoid the burden of distributive policies falling on middle-income taxpayers’ wages.El contexto inflacionario actual afecta la determinación del Impuesto a las Ganancias en su aplicación a los/as trabajadores/as en relación de dependencia de Argentina. La falta de actualización periódica de sus componentes distorsiona la carga fiscal y genera el pago de impuesto sobre ingresos que son parte de los gastos de “subsistencia”. Se analiza si la aplicación de la actual normativa cumple con los principios de capacidad contributiva, equidad y progresividad. A efectos de hallar un parámetro de ingresos altos se trabaja por analogía con el concepto de pobreza utilizando la canasta básica total como unidad de medida para los casos propuestos. Se concluye que una modificación de la escala para los tramos de ingreso inferiores, de los mínimos no imponibles y de las deducciones personales evitaría hacer recaer el peso de las políticas distributivas en los salarios de los contribuyentes con ingresos medios

Times and gaps in Scientific and Technological System of Santa Fe, Argentina

[ES] A partir del estudio desagregado en los estratos: «Institutos y Universidad», el presente trabajo muestra que el Sistema Científico y Tecnológico de la Provincia de Santa Fe, Argentina: está feminizado (54% y 61% de la población respectivamente), remunera menos a las mujeres (un 8% y un 36% menos respectivamente), e implica que las mujeres trabajen más horas que los varones pero ganando menos (la parte remunerada de la carga de trabajo que no recibe remuneración es del 32% en ambos estratos para ellas, frente al 28% y 20% de los varones respectivamente). De esta manera se puede apreciar cómo un sistema científico-tecnológico que se plantea como “neutral” al género, amplifica las desigualdades de género.[EN] Based on the study broken down into the strata: «Institutes and University», this work shows that the Scientific and Technological System (Santa Fe, Argentina): it is feminized (54% and 61% of the population respectively), it pays less to women (8% and 36% less respectively), and implies that women work more hours than men but earn less (the remunerated part of the workload that does not receive remuneration is 32% in both strata for them, compared to 28% and 20% of males respectively). In this way, a scientific-technological system that is considered as "neutral" to gender can be found to amplify gender inequalities

POBREZA POR INGRESO Y TIEMPO EN LA CIUDAD DE ROSARIO

Recently, and especially from Amartya Sen's capacity and functioning approach, poverty measurements taking into account only one dimension of well-being such as income have been questioned, and, increasing importance has been given to the measurement of poverty from a multidimensional perspective. The proposed LIMTIP time and income poverty measure takes invisible unpaid work as a starting point to establish a threshold of time requirements. If household income reaches to compensate for the value of these time deficits, then they will be poor in time but not in adjusted income. If income is not enough to buy substitutes for this time deficit, then the people and households in which they live will be poor in time and income. The measure of income and time poverty LIMTIP corrects measures of absolute poverty to which we are accustomed to make them more faithful to their assumptions. This work incorporates the temporal dimension to the poverty measurement using the LIMTIP methodology on data from the “Encuesta de uso de tiempo y voluntariado” (Time Use Survey and Volunteering) carried out in the city of Rosario in 2010.Últimamente, y en especial a partir del enfoque de capacidades y funcionamientos de Amartya Sen, se han cuestionado las mediciones de pobreza donde se tiene en cuenta sólo una dimensión del bienestar, como es el ingreso, y se ha dado creciente importancia a la medición de la pobreza desde una perspectiva multidimensional. La propuesta de medida de pobreza de tiempo e ingreso LIMTIP toma el trabajo no remunerado invisibilizado como punto de partida para establecer un umbral de requerimientos de tiempo. Si el ingreso del hogar alcanza para compensar el valor de estos déficits de tiempo, entonces serán pobres de tiempo pero no de ingreso ajustado. Si el ingreso no alcanza para comprar sustitutos de este déficit de tiempo, entonces las personas y los hogares en que habitan serán pobres de tiempo e ingresos. La medida de pobreza de ingreso y tiempo LIMTIP corrige medidas de pobreza absoluta a las que estamos acostumbrados para hacerlas más fieles a sus supuestos. Este trabajo incorpora la dimensión temporal a la medición de pobreza utilizando la metodología LIMTIP sobre datos de la Encuesta de Uso de Tiempo y Voluntariado realizada en la ciudad de Rosario en 2010

Gender and time poverty in the city of Rosario, Argentina

Introducción. El artículo analiza la pobreza de tiempo, su vinculación con el género y su distribución espacial en la ciudad de Rosario, Argentina. Objetivos. El trabajo tiene como objetivo presentar los resultados de la medición de la pobreza de tiempo e ingresos en la ciudad de Rosario en 2010, mediante la aplicación de la metodología LIMTIP. Metodología. Se emplean modelos estadísticos (Logit) e índices de correlación espacial (I de Moran y Gi* de Getis-Ord) y, finalmente, se realiza una simulación de igual distribución de tareas entre géneros dentro de los hogares. Resultados. Se observa que el 17,9 % de los hogares son pobres de ingreso y el 10,8 % de los hogares no son pobres de ingreso, pero sí de tiempo. El georreferenciamiento de los hogares permite verificar que existen patrones de segregación espacial respecto a la pobreza de ingresos y de tiempos. El modelo Logit permite concluir que la posibilidad de ser pobre de tiempo para las personas con nivel Secundario Incompleto o menos es casi tres veces mayor para las mujeres que para los varones, la posibilidad de ser pobre de tiempo para las personas con nivel Secundario Completo y Universitario Incompleto es 22 % mayor para las mujeres con respecto a los varones, y la posibilidad de ser pobre de tiempo para las personas con nivel Universitario Completo y más es 72% mayor para las mujeres que para los varones. En la simulación de distribución igualitaria de los tiempos de trabajo no remunerado, la pobreza total caería un 10,46%, siendo mujeres las principales beneficiarias. Conclusiones y discusión. El estudio en profundidad de la pobreza de tiempo y sus determinantes, permite pensar acciones concretas que permitan reducirla y no subsumirla a un problema monetario.Introduction. The article analyzes time poverty, its link with gender, and its spatial distribution in the city of Rosario, Argentina. Objectives. The objective of the work is to present the results of the measurement of time poverty and income in the city of Rosario in 2010, through the application of the LIMTIP methodology. Methodology. Statistical models (Logit) and spatial correlation indices (I of Moran and Gi * Getis-Ord) are used and, finally, a simulation of the equitable distribution of tasks between genders within the houses is carried out. Results. It is observed that 17.9% of households are poor in income and 10.8% of households are not poor in income, but only for a long time. The georeferencing of houses allows us to verify that there are patterns of spatial segregation concerning the poverty of passages and schedules. The Logit model allows us to conclude that there is the possibility of being poor in time for people with Incomplete Secondary level or less sometimes three times higher for women than for men, there is a possibility of being poor in time for people with Complete Secondary level and University Incomplete is 22% higher for women than for men, and the possibility of being poor over time for people with a Complete University level and more and 72% higher for women than for men. In the simulation of the equitable distribution of periods of unpaid work, total poverty would be reduced by 10.46%, with women being the main beneficiaries. Conclusions and discussion. The in-depth study of time poverty and its determinants allows us to think of concrete actions that allow us to reduce it and not subsume it to a monetary problem.Fil: Andreozzi, Lucía. Universidad Nacional de Rosario. Facultad de Ciencias económicas y Estadística. Escuela de Estadística. Instituto de Investigaciones Teóricas y Aplicadas; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Rosario; ArgentinaFil: Peinado, Guillermo. Universidad Nacional de Rosario. Facultad de Cs.económicas y Estadística. Escuela de Economía. Instituto de Invest.económica; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Rosario; ArgentinaFil: Giustiniani, Patricia Sonia. Universidad Nacional de Rosario; ArgentinaFil: Geli, Miriam. Universidad Nacional de Rosario; ArgentinaFil: Ganem, Javier Eduardo. Universidad Nacional de Rosario; Argentin

Cambios en la estructura industrial del Aglomerado Gran Rosario. Análisis intercensal

n.d.Woelflin, María Lidia; Facultad de Ciencias Económicas y Estadística; Universidad Nacional de Rosario; Argentina

El ingreso a la universidad. Cambios y continuidades en el perfil de los estudiantes de la FCEYE en el periodo 2018-2022

En esta investigación interesa relevar algunas dimensiones, a modo de primeras lecturas, que pueden describir en líneas generales el perfil de los ingresantes a la Facultad de Ciencias Económicas y Estadística y realizar un análisis comparativo de los resultados desde 2018 hasta 2022. El interés del estudio se centra en conocer el perfil de los ingresantes en la convicción de que puede posibilitar la reducción de brechas en el pensamiento docente entre el alumno real y el “alumno esperado” (Ezcurra (2014), que presupone conocimientos, habilidades y hábitos académicos críticos existentes en los estudiantes universitarios, ya sea como competencias naturales o, en su defecto, como competencias adquiridas en niveles educativos previos recorridos por los estudiantes. En estos cinco años fue posible relevar los decires de 8428 estudiantes ingresantes volcados en cuestionarios y entrevistas que comprendieron preguntas acerca de su situación laboral, extralaboral, lugar de residencia, aspectos de la vida en la escuela secundaria, motivos para estudiar una carrera universitaria, antecedentes familiares de estudios universitarios, entre otros. Como resultados principales se observa a lo largo de estos últimos 5 años que el perfil de los ingresantes a nuestra Facultad presenta, en general, continuidades en la mayoría de las dimensiones consideradas en este estudio. Principalmente puede observarse que se sostiene la mayoría de ingresantes mujeres, los porcentajes según lugar de residencia durante el cursado así como los de las carreras que piensan estudiar. Las discontinuidades más notorias se presentan en 2021 y 2022. En estos años, resaltan los hallazgos referidos a los mayores % de estudiantes que trabajan y que dedican tiempo fijo a actividades extralaborales, así como en la proporción de estudiantes interesados por otra carrera. Entre los hallazgos resalta principalmente la disminución del % de estudiantes que tienen pendientes de aprobación materias de la escuela secundaria. Estos resultados serán el puntapié inicial para futuras investigaciones centradas en relevar las experiencias de estos ingresantes en los próximos añosIn this research, we are interested in revealing some dimensions, as a first reading, that can describe in general terms the profile of the incoming students to the FCEyE and carry out a comparative analysis of the results from 2018 to 2022. The interest of the study focuses on knowing the profile of the entrants in the conviction that it can enable the reduction of gaps in teaching thinking between the real student and the "expected student" (Ezcurra (2014), which presupposes existing critical academic knowledge, skills and habits in first-year university students, either as natural skills or, failing that, as skills acquired at previous educational levels traveled by the students. In these five years it was possible to survey the statements of 8428 incoming students dumped in questionnaires and interviews that they understood questions about their work situation, extra-work situation, place of res identity, aspects of life in high school, reasons for studying a university career, family history of university studies, among others. As main results, it is observed throughout these last 5 years that the profile of the entrants to our Faculty presents, in general, continuities in most of the dimensions considered in this study. Mainly, it can be observed that the majority of female entrants is maintained, the percentages according to place of residence during the course, as well as those of the careers they plan to study. The most noticeable discontinuities occur in 2021 and 2022. In these years, the findings regarding the highest % of students who work and who dedicate fixed time to extra-work activities stand out, as well as the proportion of students interested in another career. Among the findings, the decrease in the % of students who have secondary school subjects pending approval stands out. These results will be the starting point for future research focused on revealing the experiences of these entrants in the coming yearsFacultad de Ciencias Económicas y Estadística, Universidad Nacional de Rosari

Smoking cessation opportunities in severe mental illness (tobacco intensive motivational and estimate risk — TIMER—): study protocol for a randomized controlled trial

Background: There is an increased risk of premature death in people with severe mental illness (SMI). Respiratory disorders and cardiovascular disease are leading causes of increased mortality rates in these patients, and tobacco consumption remains the most preventable risk factor involved. Developing new tools to motivate patients towards cessation of smoking is a high priority. Information on the motivational value of giving the lung age and prevention opportunities is unknown in this high-risk population. Methods/design: This article describes in detail a protocol developed to evaluate an intensive motivational tool, based on the individual risks of pulmonary damage and prevention opportunities. It is designed as a randomized, 12-month, follow-up, multicenter study. A minimum of 204 smokers will be included, aged 40 years and older, all of whom are patients diagnosed with either schizophrenia or bipolar disorder (BD). Chronic obstructive pulmonary disease (COPD) will be evaluated using spirometry, and the diagnosis will then be validated by a pneumologist and the lung age estimated. Based on this value, a motivational message about prevention will be issued for the intervention group, which will be reinforced by individualized text messages over a period of 3 months. The efficacy of the method and the pulmonary damage variables will be evaluated: smoking cessation at the end of follow-up will be confirmed by cooximetry, and the COPD diagnosis and the severity of the staging for disease will be assessed. Discussion: In the context of community care, screening and early detection of lung damage could potentially be used, together with mobile technology, in order to produce a prevention message, which may provide patients with SMI with a better chance of quitting smoking

The Expression of a Xylanase Targeted to ER-Protein Bodies Provides a Simple Strategy to Produce Active Insoluble Enzyme Polymers in Tobacco Plants

Background Xylanases deserve particular attention due to their potential application in the feed, pulp bleaching and paper industries. We have developed here an efficient system for the production of an active xylanase in tobacco plants fused to a proline-rich domain (Zera) of the maize storage protein γ-zein. Zera is a self-assembling domain able to form protein aggregates in vivo packed in newly formed endoplasmic reticulum-derived organelles known as protein bodies (PBs). Methodology/Principal Findings Tobacco leaves were transiently transformed with a binary vector containing the Zera-xylanase coding region, which was optimized for plant expression, under the control of the 35S CaMV promoter. The fusion protein was efficiently expressed and stored in dense PBs, resulting in yields of up to 9% of total protein. Zera-xylanase was post-translationally modified with high-mannose-type glycans. Xylanase fused to Zera was biologically active not only when solubilized from PBs but also in its insoluble form. The resistance of insoluble Zera-xylanase to trypsin digestion demonstrated that the correct folding of xylanase in PBs was not impaired by Zera oligomerization. The activity of insoluble Zera-xylanase was enhanced when substrate accessibility was facilitated by physical treatments such as ultrasound. Moreover, we found that the thermostability of the enzyme was improved when Zera was fused to the C-terminus of xylanase. Conclusion/Significance In the present work we have successfully produced an active insoluble aggregate of xylanase fused to Zera in plants. Zera-xylanase chimeric protein accumulates within ER-derived protein bodies as active aggregates that can easily be recovered by a simple density-based downstream process. The production of insoluble active Zera-xylanase protein in tobacco outlines the potential of Zera as a fusion partner for producing enzymes of biotechnological relevance. Zera-PBs could thus become efficient and low-cost bioreactors for industrial purposes.This work was mainly supported by ERA Biotech (www.erabiotech.com). Additional support was supplied by grant SGR 2009/703 funded by the Generalitat de Catalunya (www10.gencat.net) and grants CDS2007/00036 of Consolider Ingenio program and TRA 2009/0124 of TRACE program funded by Ministerio de Ciencia e Inovación (MICINN, www.micinn.es). The funders had no role in study design, data collection and analysis, decision to publish, or preparation of the manuscript.Peer reviewe