Revisión del proceso de implementación de las tasas por uso en la Corporación Autónoma Regional de Antioquia - CORANTIOQUIA - y la Corporación Autónoma Regional del Valle del Cauca - CVC

La preocupación del hombre por la protección y recuperación de los recursos naturales a nivel mundial ha sido evidenciada a través de tratados que demandan su cumplimiento por parte de los Gobiernos, los cuales en aras de responder a estos requerimientos han diseñado e implementado diferentes instrumentos para garantizar el uso racional, la conservación y recuperación de los diferentes recursos naturales renovables a fin de lograr un desarrollo sostenible. En la presente monografía se trata como tema central la aplicación del instrumento económico Tasa por Uso de Agua Superficial y Subterránea. Las autoras muestran a través de esta monografía una revisión, que consiste básicamente en la descripción de los procesos y procedimientos empleados por las Corporaciones Autónomas Regionales del Centro de Antioquia -CORANTIOQUIA- y del Valle del Cauca -c.v.c.- para la implementación de la Tasa por Uso de Agua Superficial y Subterránea con base en el decreto 155 de 2004. La monografía evidencia las fases estructurales en que se basaron estas Corporaciones para la implementación, las cuales inician desde la preimplementación que contiene aspectos como la identificación de procedimientos, conformación de equipos de trabajo y metodología para priorización de cuencas entre otros; pasando por la fase de implementación que refleja los aspectos de procesos y procedimientos necesarios para la implementación, la selección de la unidad hidrográfica, el cálculo del factor regional, la revisión masiva de concesiones y otros; culminando con la fase de facturación y recaudo, en la cual se describe la forma como cada una de las Corporaciones hace efectivo el cobro de la tasa

Predicting collective action in a secessionist context: different motives for twoopposed stances

Engagement in collective action is essential in the scenario of a secessionist struggle. In this scenario, two groups contend for an incompatible goal and one of them is favoured by the current status quo. Therefore, this context represents an excellent opportunity to compare the motives for participation among two groups whose situation and objectives differ drastically. We examined the motivations to participate in collective action of Catalan participants in the days leading to the independence referendum held in Catalonia (Spain) on the first of October 2017 (n = 719). As hypothesized, participation predicted by different motivations for each group. Regarding participation in the referendum, Catalan identity was the only predictor among pro-independence ranks, while those against independence showed a solidarity-based motivation. This work contributes to the literature by adapting previously researched collective action motivations to the context of a secessionist contention and providing evidence of their effect. Crucially, the motivations are different between supporters and opponents of independence, highlighting the need for examining the status and the stance on the system of groups when studying collective actionThe authors belong to the Galician Competitive Research Group GRC/GPC2016-017-GI-1456, COSOYPA, and to the CRETUS Strategic Partnership (AGRUP2015/02). These programmes are co-funded by FEDER (UE) and the Consellería de Cultura, Educación e Ordenación Universitaria of the Xunta de Galicia (Spain)S

Social Reconciliation as a Strategy for Transforming Socio-Political Conflicts, Associated Variables and Measurement Instruments

La reconciliación social ha sido propuesta como una de las estrategias que permite la transformación de los conflictos y el restablecimiento de las relaciones intergrupales pacíficas. El objetivo de este trabajo es hacer una revisión sistemática de la reconciliación, las variables con las que se asocia y los instrumentos para medirla. La búsqueda se hizo en Psycinfo y en la Web of Science, y los resultados indican que el mayor porcentaje de artículos surge en los años 90, las publicaciones abordan conflictos que se desarrollan a lo largo de todo el planeta: América, Europa, Oriente medio y África. Las variables con las cuales se relaciona estadística y teóricamente a la reconciliación se agrupan en cinco categorias: recuperación psicosocial, acercamiento de las partes confrontadas, resignificación endo y exogrupal, emociones y gestión del conflicto. Se registran 12 instrumentos con una fiabilidad adecuada para evaluar la reconciliación. Se concluye que con las cinco categorías de variables se podrían diseñar modelos explicativos y de diagnóstico que contribuyan a la promoción de los procesos de reconciliación social temprana, particularmente para aquellos paises que requieren transformar las dinámicas de confrontación violentaSocial reconciliation has been posed as one of the strategies that allows for conflict transformation and re-establishment of peaceful intergroup relationships. The aim of this work is to carry out a systematic review of reconciliation, its associated variables and its measurement instruments. The search process was carried out using PsychInfo and Web of Science databases. Results show that the largest proportion of articles arised during the 90's, publications discuss conflicts developed all over the world: America, Europe, Middle East and Africa. The variables with which reconciliation is statistically and theoretically associated group within five categories: psychoscial recovery, rapprochement of confronted parties, ingroup and outgroup re-signification, emotions and conflict management. Twelve adequately reliable measurements of reconciliation are registered. It is concluded that the five categories mentioned could be used to design explanatory and diagnostic models which could contribute to the promotion of early social reconciliation processes, specifically within those countries that require the transformation of violent confrontation dynamicsFinanciado por la Consellería de Cultura, Educación e Ordenación Universitaria de la Xunta de Galicia. Referencia: ED431B 2016/017S

Environmental concern priming and social acceptance of sustainable technologies: the case of decentralized wastewater treatment systems

According to a report by the World Economic Forum, the water crisis is the fourth most serious global risk to society. The apparent limitations of the hydraulic paradigm to solving this crisis are leading to a change in water management approaches. Recently, decentralized wastewater treatment systems have re-emerged as a partial solution to this problem. However, to implement these systems successfully, it is necessary not only to design this technology but also to have social support and willingness among citizens to use it. Previous studies have shown that these technologies are often perceived as being too costly, and people often do not consider the need for adopting them. However, it has also been pointed out that thinking about these technologies as a sustainable endeavor to reduce human impact on the environment can help to overcome the barriers to usage. Thus, we test whether priming environmental concerns before presenting information about decentralized wastewater treatment plants will increase acceptance of those technologies. In this study, we test whether priming environmental concerns can enhance the acceptance of decentralized wastewater treatment plants even when presenting disadvantages of the technology. In order to do so, we designed an experimental study with a sample of 287 people (85.7% women, M age=20, 28). The experimental design was 2 (priming the environmental concern vs. no priming)×2 (type of information: only advantages vs. advantages and disadvantages). The results showed that those in the environmental concern priming condition had more positive attitudes and behavioral intentions toward decentralized wastewater treatment plants than those in the control condition group. Participants who received only advantages information had a more positive perception toward the decentralized wastewater systems than in the condition, where disadvantages were present, but in the priming condition this difference was not significant. This implies that priming environmental concern helps to overcome the possible disadvantages that act as barriers to acceptanceThis project had received funding from the European Union’s Horizon 2020 Research and Innovation Program under grant agreement no. 730285. The authors belong to the Galician Competitive Research Group GRC/GPC2016-017-GI-1456, COSOYPA, and CRETUS Strategic Partnership (AGRUP2015/02). All these programs are co-funded by FEDER (UE)S

Variables antecedentes de la actitud hacia la reconciliación intergrupal en un contexto de conflicto armado

Background: The concept of Reconciliation as applied to inter-group conflict has come into use only recently. Throughout the history of Psychology, Reconciliation was mostly understood at the individual and inter-personal level. Method: In the present study we shall analyse the roles played by trust, negotiating attitude, legitimacy and ethnocentric attitude over the attitude towards social reconciliation. To this end we studied a group of 188 Colombian civilians living under conditions of real socio-political conflict. Results: A path analysis was performed using the statistical program AMOS whose fit indexes indicate a good fit of the model and a variance of .36. The results show that the variables of trust, negotiating attitude and legitimacy have a significant and positive effect on the reconciliation variable, and significant negative effect on the ethnocentric attitude variable. Conclusions: This study contributes to the integration of a number of variables that facilitate process of social reconciliation, as it explicitly deals with some of the perceptions, attitudes and beliefs which could change the course of a confrontationAntecedentes: el concepto Reconciliación aplicado a los conflictos intergrupales es de utilización reciente. A lo largo de la historia de la Psicología, la Reconciliación ha sido principalmente abordada desde los niveles individual e interpersonal. Método: en esta investigación analizaremos el papel de la confianza, la actitud negociadora, la legitimidad y la actitud etnocéntrica sobre la actitud hacia la reconciliación social. Para ello se contó con la colaboración de una muestra de 188 personas de población civil colombiana que vive bajo las condiciones de un conflicto sociopolítico real. Resultados: con el programa estadístico AMOS se realizó un análisis de rutas cuyos índices indican un buen ajuste del modelo y una varianza de .36. Los resultados aportan evidencia de que existen efectos positivos y significativos de las variables confianza, actitud negociadora y legitimidad sobre la variable reconciliación, y efectos negativos y significativos de la variable actitud etnocéntrica. Conclusiones: esta investigación contribuye a la integración de varias variables que facilitan el proceso de reconciliación social, puesto que hace explícitas algunas de las percepciones, actitudes y creencias a partir de las cuales se podría cambiar el curso de una confrontaciónS

The Importance of Protesters’ Morals: Moral Obligation as a Key Variable to Understand Collective Action

Collective action and protest have become a normalized political behavior that in many cases defines the political agenda. The reasons why people take to the streets constitute a central subject within the study of social psychology. In the literature, three precedents of protest that have been established as central to the study of this phenomenon are: injustice, efficacy, and identity. But political action is also deeply related to moral values. This explains why in recent years some moral constructs have also been pointed out as predictors of collective action. Moral variables have been introduced into the literature with little consideration to how they relate to each other. Thus, work in this direction is needed. The general aim of this research is to differentiate moral obligation from moral norms and moral conviction, as well as to compare their ability to predict collective action. In order to do so, the research objectives are: (a) conceptualize and operationalize moral obligation (Study 1, N = 171); (b) test its predictive power for intention to participate in protests (Study 2, N = 622); and (c) test moral obligation in a real context (Study 3, N = 407). Results are encouraging, showing not only that moral obligation is different to moral conviction and moral norm, but also that it is a more effective predictor working both for intention and real participation. This work therefore presents moral obligation as a key precedent of protest participation, prompting its future use as a variable that can enhance existing predictive models of collective action. Results regarding other variables are also discussedThis research was partly funded by the Spanish Ministry of Economy and Competitiveness and the European Social Fund (grants for excellence projects 2015: PSI2015-66608-P) and by the Consellería de Cultura, Educación e Ordenación Universitaria, Xunta de Galicia (grant no. ED431B 2016/017). The research was also funded by the Spanish Ministry of Economy and Competitiveness and the European Social Fund through the 2016 grants for predoctoral contracts (BDNS: 316231)S

Desarrollo y validación de la Escala de Monopolio de la Verdad. Una medida de extremismo político

Background: Extreme political attitudes have been on the rise since the economic and political crisis of 2008. This surge of extremism constitutes a real threat, as attitudes like these are dangerous for the peaceful, democratic functioning of society. A new cognitive style, Monopoly on Truth has been proposed, based mainly on the concept of naïve realism. Method: The development and validation of a scale for this new construct is the main objective of this study. A pilot study (N=209) was performed in order to gather the items that make up the fi nal scale; and a main study (N=369) was conducted to test the validity and predictive power of the scale. Results: The validation is successful as the scale shows good reliability scores, while also proving to be linked to extremism-related constructs. Additionally, the scale shows signs of not being ideologically biased. Conclusion: Results show the scale to be a very useful tool for studying extremism and other political trends. Future directions and other implications of the Monopoly on Truth are also discussedDesarrollo y validación de la Escala de Monopolio de la Verdad. Una medida de extremismo político. Antecedentes: las actitudes políticas extremas han experimentado un crecimiento constante desde la crisis político-económica de 2008. Esta oleada de extremismo constituye una amenaza real, debido el peligro que supone para el funcionamiento pacífico y democrático de la sociedad. Se propone un nuevo estilo cognitivo, el Monopolio de la Verdad, basado principalmente en el concepto de realismo ingenuo. Método: el desarrollo y validación de una escala para este nuevo constructo es el objetivo principal del presente trabajo, para ello se llevó a cabo un estudio piloto (N=209) con la finalidad de desarrollar la escala, así como un estudio principal (N=369) cuyo propósito fue la validación de la misma. Resultados: el proceso de construcción y validación fue satisfactorio ya que la escala muestra una buena fiabilidad y está vinculada con constructos relacionados con extremismo. Adicionalmente, la escala no muestra sesgos ideológicos. Conclusiones: la Escala de Monopolio de la Verdad es una herramienta de gran interés para el estudio del extremismo y otras tendencias políticas. Se discuten también direcciones futuras y otras implicaciones del Monopolio de la VerdadThis research is partly funded by the Spanish Ministry of Economy and Competitiveness and the European Social Fund (2016 grant for predoctoral contracts BDNS:316231 and Grants for Excellence Projects 2015. PSI2015-66608-P). Research is also partly funded by the Consellería de Cultura, Educación e Ordenación Universitaria, Xunta de Galicia (ED431B 2016/017)S

Axiological-Identitary Collective Action Model (AICAM): A new integrative perspective in the analysis of protest

Current predictive models of collective action have devoted little attention to personal values, such as morals or ideology. The present research addresses this issue by incorporating a new axiological path in a novel predictive model of collective action, named AICAM. The axiological path is formed by two constructs: ideology and moral obligation. The model has been tested for real normative participation (Study 1) and intentional non-normative participation (Study 2). The sample for Study 1 included 531 randomly selected demonstrators and non-demonstrators at the time of a protest that took place in Madrid, May 2017. Study 2 comprised 607 randomly selected participants who filled out an online questionnaire. Structural equation modelling analysis was performed in order to examine the fit and predictive power of the model. Results show that the model is a good fit in both studies. It has also been observed that the new model entails a significant addition of overall effect size when compared with alternative models, including SIMCA. The present research contributes to the literature of collective action by unearthing a new, independent path towards collective action that is nonetheless compatible with previous motives. Implications for future research are discussed, mainly stressing the need to include moral and ideological motives in the study of collective action engagement.This research was jointly funded by the Spanish Ministry of Science, Innovation and Universities and the European Regional Development Fund (ERDF) (grants for excellence projects 2015: PSI2015-66608-P) and by the Board of Culture, Education and University Regulation of the Galician Government (grant no. ED431B 2016/017). The research was also funded by the Spanish Ministry of Science, Innovation and Universities and the European Social Fund through grants in 2016 for predoctoral contracts (BDNS: 316231) awarded to MD. The article was also co-authored within the framework of the Basic Research Program at the National Research University Higher School of Economics (HSE) and supported within the framework of a subsidy by the Russian Academic Excellence Project 5-100 awarded to DGS

Bolsonaro and Covid-19: Denialism, militarism and neoliberalism

O objetivo deste artigo é analisar o discurso do presidente Bolsonaro em relação à pandemia da COVID-19, para discutir o diagrama das suas práticas governamentais. Realizamos uma cartografia das reportagens sobre as falas de Bolsonaro publicadas na mídia no período de 26/02/2020 a 20/06/2020. Elaboramos três eixos de análise: Discurso negacionista e criação da própria narrativa; retórica militarista e criação do inimigo; e lógica neoliberal governamental. Constatamos que seu posicionamento e suas práticas necropolíticas estão à serviço da manutenção do funcionamento das engrenagens do diagrama neoliberal, em que a máxima defendida na contemporaneidade não é mais o “Fazer viver e deixar morrer”, senão o “Produzir, e deixar morrer”El objetivo de este artículo es analizar el discurso del presidente Bolsonaro en relación a la pandemia de la COVID-19, para discutir el diagrama de sus prácticas gubernamentales. Realizamos una cartografía de los reportajes publicados en los medios de comunicación sobre las charlas de Bolsonaro en el periodo de 26/02/2020 a 20/06/2020. Elaboramos tres ejes de análisis: Discurso negacionista y creación de la propia narrativa; Retorica militarista y creación del enemigo y Lógica neoliberal gubernamental. Constatamos que su posicionamiento y sus prácticas necropolíticas están al servicio de la manutención del funcionamiento de los engranajes del diagrama neoliberal, en que la máxima defendida en la contemporaneidad no es más el “Hacer vivir y dejar morir”, sino el “Producir y dejar morir”The aim of this article is to analyze President Bolsonaro’s discourse regarding the COVID-19 pandemic in order to discuss the diagram of his governmental practices. We carried out a cartography of reports on Bolsonaro’s speeches published in the media from 02/26/2020 to 06/20/2020. We elaborated three axes of analysis: Denialist discourse and creation of the narrative itself, Militaristic rhetoric and creation of the enemy, and Governmental neoliberal logic. We verified that his position and necropolitical practices are at the service of maintaining the functioning of the neoliberal diagram’s gears, in which the maxim defended in contemporary times is no longer “Make live and let die”, but “Produce and let die”S

Impacto fiscal ocasionado por la falta de una planeación tributaria de la empresa Valle del Café Colombia S.A.S.

CD-T 658.153 G165; 100 pCon la presente investigación se pretende realizar una propuesta de análisis, que permita determinar el impacto fiscal que ocasionará la falta de una planeación tributaria de la empresa Valle del café Colombia SAS para el año 2017, por medio de la comparación de estrategias anticipadas en materia tributaria bajo el marco normativo actual y sobre los nuevos cambios que traerá consigo la reforma, se observarán los posibles efectos que puede traer para la empresa y cómo afectará la situación tributaria actual.Universidad Libre Seccional Pereir