335 research outputs found

    Main impact of tax reform in Chile

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    Fil: Rojas Carrasco, Oscar Alfredo. Miguel de Cervantes University. Postgraduate Department; Chile.Fil: Herrera Ciudad, Fernando Alejandro. Miguel de Cervantes University. Postgraduate Department; Chile.Fil: González González, Albino Enzon. Miguel de Cervantes University. Postgraduate Department; Chile.The purpose of this study is to analyze the tax reform and the tax change of the income tax, given that any reform to a tax system brings about distributional effects in society. Within the agenda of the newly assumed government, is tax reform as a measure to increase tax revenues, which aims to achieve, according to the draft law, four objectives: Increase the tax burden to finance, with permanent income, the ongoing expenses of the educational reform which is to be taken, other policies in the field of social protection and the current structural deficit in the fiscal accounts, Advance Equidad Tributaria, improving the distribution of income, introduce new and more efficient mechanisms of incentives for savings and investment, Ensure that it is paid as appropriate in accordance with the laws, progress in measures to reduce tax evasion and avoidance. The collection goal of all the measures of the Tax Reform will be 3% of GDP. This goal is decomposed into 2.5% of GDP from changes in the tax structure and 0.5% of GDP from measures that reduce evasion and avoidance, the estimated figure to be collected is US $ 8,200,000,000

    Reflexión de la gestión administrativa para mejorar los resultados académicos de la Comuna de Ovalle

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    At present there are several investigations that are aimed at finding explanations and factors that influence the low or high performance of students, descriptive, explanatory, exploratory and correlational studies. The purpose of this article is to understand how processes and procedures of the administrative management of a high-vulnerability municipal educational institution intervene in the academic achievement of the students of the Ovalle commune, during the year 2008-2009, in the framework of the training program for management teams and teachers of vulnerable schools in the Coquimbo region. To this end, various theoretical aspects are necessary to know to achieve a comprehensive understanding of the educational dynamics focused on the administrative management of educational establishments that have been the focus of this research. The research is of a qualitative type, from which a content analysis expressed in a descriptive manner is made. It should be noted that, the conclusions allowed to promote different actions such as: systematization, conduction and involvement of all the actors of the Educational Unit. However, they showed disparate results in the evaluation of the lessons learned after the students.En la actualidad existen diversas investigaciones que se dirigen a encontrar explicaciones y factores, que influyen en el bajo o alto rendimiento de los estudiantes, estudios descriptivos, explicativos, exploratorios y correlacionales. El presente artículo tiene como propósito comprender cómo procesos y procedimientos de la gestión administrativa de un establecimiento educacional municipal de alta vulnerabilidad intervienen en el logro académico de los/las alumnos/as de la comuna de Ovalle, durante el año 2008-2009, en el marco del programa de capacitación a equipos directivos y docentes de escuelas vulnerables de la región de Coquimbo. Para ello se aborda diversos aspectos teóricos necesarios de conocer para lograr una comprensión integral de las dinámicas educativas centradas en la gestión administrativa de los establecimientos educacionales que han sido foco de esta investigación. La investigación es de tipo cualitativa, a partir de la cual se hace un análisis de contenido expresado de manera descriptiva. Cabe destacar que, las conclusiones permitieron promover diferentes acciones como: sistematización, conducción e involucramiento de todos los actores de la Unidad Educativa. Sin embargo, evidenciaron resultados dispares en la evaluación de los aprendizajes realizados con posterioridad a los/las alumnos/as

    A generalized design methodology for the output feedback regulation of a special type of systems with bounded inputs

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    "In this work, a generalized design scheme for the output feedback regulation of a special type of systems with bounded inputs is proposed. It gives rise to a simple dynamic controller that guarantees the regulation objective avoiding input saturation, for any initial condition within a specific set that may comprehend the whole state space and that does not require any additional system data (apart from the output variable). Several processes, like double?pipe heat exchangers, bioreactors, and binary distillation columns, are shown to be part of the type of systems that may be regulated through the developed methodology. The efficiency of the proposed scheme is corroborated through experimental and simulation results.

    Short-Term Energy Demand Forecast in Hotels Using Hybrid Intelligent Modeling

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    This paper is the extension of the conference paper: Casteleiro-Roca, J.-L.; Gómez-González, J.F.; Calvo-Rolle, J.L.; Jove, E.; Quintián, H.; Acosta Martín, J.F.; Gonzalez Perez, S.; Gonzalez Diaz, B.; Calero-Garcia, F. and Méndez-Perez, J.A. Prediction of the Energy Demand of a Hotel Using an Artificial Intelligence-Based Model. In Proceedings of the 13th International Conference, Hybrid Artificial Intelligent Systems (HAIS), Oviedo, Spain, 20–22 June 2018.[Abstract] The hotel industry is an important energy consumer that needs efficient energy management methods to guarantee its performance and sustainability. The new role of hotels as prosumers increases the difficulty in the design of these methods. Also, the scenery is more complex as renewable energy systems are present in the hotel energy mix. The performance of energy management systems greatly depends on the use of reliable predictions for energy load. This paper presents a new methodology to predict energy load in a hotel based on intelligent techniques. The model proposed is based on a hybrid intelligent topology implemented with a combination of clustering techniques and intelligent regression methods (Artificial Neural Network and Support Vector Regression). The model includes its own energy demand information, occupancy rate, and temperature as inputs. The validation was done using real hotel data and compared with time-series models. Forecasts obtained were satisfactory, showing a promising potential for its use in energy management systems in hotel resortsFundación CajaCanarias; grant number PR70575

    Main impact of tax reform in Chile

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    Fil: Rojas Carrasco, Oscar Alfredo. Universidad Miguel de Cervantes. Departamento de Postgrado; Chile.Fil: Herrera Ciudad, Fernando Alejandro. Universidad Miguel de Cervantes. Departamento de Postgrado; Chile.Fil: González González, Albino Enzon. Universidad Miguel de Cervantes. Departamento de Postgrado; Chile.El presente estudio tiene por objeto analizar la reforma tributaria y el cambio impositivo del impuesto a la renta , dado que toda reforma a un sistema tributario trae consigo efectos de carácter distributivos en la sociedad. Dentro del Programa del recientemente asumido Gobierno, se encuentra la Reforma Tributaria como una medida de aumentar la recaudación fiscal, la que pretende lograr, de acuerdo al proyecto de ley, cuatro objetivos: Aumentar la carga tributaria para finan ciar, con ingresos permanentes, los gastos permanentes de la reforma educacional que se quiere emprender, otras políticas del ámbito de la protección social y el actual déficit estructural en las cuentas fiscales Avanzar en equidad tributaria, mejorando la distribución del ingreso; Introducir nuevos y más eficientes mecanismos de incentivos al ahorro e inversión; Velar porque se pague lo que corresponda de acuerdo con las leyes, avanzando en medidas que disminuyan la evasión y la elusión. La meta de recaudación del conjunto de las medidas de la Reforma Tributaria será de 3% del PIB (Producto Interno Bruto). Esta meta se descompone en 2,5% del PIB provenientes de cambios a la estructura tributaria y 0,5% del PIB de medidas que reducen la evasión y la elusión, la cifra estimada a recaudar es de US8.200.000.000.Thepurposeofthisstudyistoanalyzethetaxreformandthetaxchangeoftheincometax,giventhatanyreformtoataxsystembringsaboutdistributionaleffectsinsociety.Withintheagendaofthenewlyassumedgovernment,istaxreformasameasuretoincreasetaxrevenues,whichaimstoachieve,accordingtothedraftlaw,fourobjectives:Increasethetaxburdentofinance,withpermanentincome,theongoingexpensesoftheeducationalreformwhichistobetaken,otherpoliciesinthefieldofsocialprotectionandthecurrentstructuraldeficitinthefiscalaccounts;AdvanceinTaxEquity,improvingthedistributionofincome;Introducenewandmoreefficientmechanismsofincentivesforsavingsandinvestment;Ensurethatitispaidasappropriateinaccordancewiththelaws,progressinmeasurestoreducetaxevasionandavoidance.ThecollectiongoalofallthemeasuresoftheTaxReformwillbe38.200.000.000.The purpose of this study is to analyze the tax reform and the tax change of the income tax, given that any reform to a tax system brings about distributional effects in society. Within the agenda of the newly assumed government, is tax reform as a measure to increase tax revenues, which aims to achieve, according to the draft law, four objectives: Increase the tax burden to finance, with permanent income, the ongoing expenses of the educational reform which is to be taken, other policies in the field of social protection and the current structural deficit in the fiscal accounts; Advance in Tax Equity, improving the distribution of income; Introduce new and more efficient mechanisms of incentives for savings and investment; Ensure that it is paid as appropriate in accordance with the laws, progress in measures to reduce tax evasion and avoidance. The collection goal of all the measures of the Tax Reform will be 3% of GDP. This goal is decomposed into 2.5% of GDP from changes in the tax structure and 0.5% of GDP from measures that reduce evasion and avoidance, the estimated figure to be collected is US 8,200,000,000

    Capacidades meta-cognitivas en instituciones educativas de nivel medio

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    This article purposes to analyze the meta-cognitive abilities of middle-fifth level students in institution of intermediate education in metropolitan area of the city of Santiago, in Chile. The research was supported, among other sources, by Caballero’s (2010) theoretical postulates, Woolfolk (2010), Castejón (2009), Crozier (2001), Hernán (2014). This study was meant to be non-experimental, transactional and descriptive. The study’s population was made up of a study group of 119 students of educational institutions that belong to the fifth grade of intermediate education of the Nuñoa Community. Results showed that students regard meta-cognitive abilities to be highly adequate for planning and for evaluation as well as for all individual meta-cognitive differences. It is, therefore, recommended that students´ meta-cognition capacities be strengthened in order to incentivate the use of teaching and learning devices in the process.Este artículo tiene como propósito analizar las habilidades metacognitivas en estudiantes de 5to medio en instituciones de educación media en la región metropolitana de la ciudad de Santiago en Chile. La investigación se sustentó en los postulados teóricos de Caballero (2010), Woolfolk (2010), Castejón (2009), Crozier (2001), Hernán (2014), entre otros. El estudio se enmarcó como no experimental, de campo, transeccional y descriptivo. La población de estudio se conformó por un grupo de 119 estudiantes de las instituciones educativas pertenecientes al 5to grado de educación media de la comuna de Nuñoa. Los resultados mostraron que los estudiantes consideran altamente adecuadas las habilidades metacognitivas de planeación y evaluación, así como todas las diferencias individuales de la metacognición.  Por lo tanto, se recomienda fortalecer la capacidad metacognitiva de los estudiantes mediante el incentivo del uso de dispositivos en el proceso enseñanza aprendizaje. &nbsp

    An intelligent system for harmonic distortions detection in wind generator power electronic devices

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    The high concern about climate change has boosted the promotion of renewable energy systems, being the wind power one of the key generation possibilities in this field. In this context, with the aim of ensuring the energy efficiency, the present work deals with the fault detection in the power electronic circuits of a wind generator system placed in a bioclimatic house. To do so, different outliers that emulate harmonic distortion appearance are tested. To implement a system capable of detecting this anomalous situations, six different one-class techniques are used, whose performance is thoroughly analyzed, offering interesting performance.info:eu-repo/semantics/publishedVersio
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