19 research outputs found
Concepto, alcance y tratamiento de canon y regalía en la legislación de los Estados miembros de la Comunidad Andina
La consideración de bienes intangibles como generadores de regalías es un tema importante dentro de la fiscalidad internacional, mas aún si estamos en una realidad en la que el surgimiento de transacciones sobre tecnología, comercio electrónico, software, intercambio de bienes y servicios, y otros son considerados fundamentales dentro del comercio internacional y la correspondiente aplicación de normativa tributaria. Sin embargo este tipo de rentas conlleva en esencia la característica de ser muy compleja y de complicado tratamiento, abarcando una gran variedad de bienes y servicios como son los derechos de propiedad intelectual, propiedad industrial y know-how. Estos problemas se presentan al ser erróneamente categorizadas con otros tipos de renta siendo esto un cuello de botella para la pertinente calificación impositiva que recae sobre ellas. Con esta investigación se expone cual es el tratamiento que reciben estas rentas, bajo un enfoque dogmático conformado por las distintas posiciones doctrinarias, la consideración que merecen en el ámbito internacional y supranacional, los diferentes instrumentos que conforman el ámbito donde se desarrollan como los modelos de convenio, convenios para evitar la doble imposición, y posteriormente ver cual es el tratamiento normativo que brindan los estados miembros de la CAN con sus legislaciones internas. Culminada la presente investigación el resultado mostrará si es o no coincidente la regulación interna de los países miembros con lo señalado por la doctrina y la práctica internacional
Modelo de fluctuación poblacional de moscas de la fruta Ceratitis capitata (Wiedemann 1824) y Anastrepha spp (Díptera: Tephritidae) en dos rutas en el municipio de Caranavi, Bolivia
The institutions linked to plant health in Bolivia, propose a trapping methodology, to establish the populationfluctuation of fruit fly and execute control activities. PROMOSCA, as a national program, monitored during 3years, the population fluctuation of this plague, in two routes in Caranavi municipality, La Paz.Present investigation, used the data obtained in field, trapping methodology, environmental and biological cyclevariables, to determine the population fluctuation models of Ceratitis capitata and the Anastrepha spp complex,based on a statistical tool Linear Models Generalized Mixed (MLGM), which will serve PROMOSCA and SENASAG, in the control of the fruit fly in the Caranavi area.The minimum adequate model for C. capitata has values of AIC and BIC of 200.13 and 228.15 respectively. Its D2value is 21.53 for the Anastrepha spp. Complex, it has AIC and BIC values of 256.07 and 288.30 respectively. ItsD2 value is 43.91, both models in an acceptable range.There is a correlation between the climate, fruit trees and population fluctuation of the pest. C. capitata reaches itsmaximum population in August, during the dry season and the ripening of citrus, while Anastrepha spp., in December, coinciding with high temperatures and maturation of mangoes, mangos, avocados and oranges. Evapotranspiration is the main environmental variable for C. capitata, and precipitation, for the genus Anastrepha spp. No covariate related to biological cycle intervenes in the population fluctuation.Validating the two models, it was obtained that the projected data and those obtained in field are directly correlated.An increase of 0.5% in evapotranspiration and precipitation, for C. capitata and the Anastrepha spp. complex,respectively, causes an increase of up to 300% in the population of the pest.Las instituciones vinculadas a la sanidad vegetal en Bolivia, plantean una metodología de trampeo en campo, paraestablecer la fluctuación poblacional de la mosca de la fruta y ejecutar actividades de control. El PROMOSCA,dependiente del SENASAG, monitoreó durante 3 años, la fluctuación poblacional de esta plaga, en dos rutas en elmunicipio de Caranavi del departamento de La Paz.El presente trabajo de investigación, utilizó los datos obtenidos en campo, metodología de trampeo, variablesambientales y relacionadas al ciclo biológico, para determinar los modelos de fluctuación poblacional de Ceratitiscapitata y del complejo Anastrepha spp., con base en la herramienta estadística Modelos Lineales GeneralizadosMixtos (MLGM), que servirá al PROMOSCA y SENASAG, en el control de la Mosca de la fruta en la zona deCaranavi.El modelo adecuado mínimo para C. capitata, tiene valores de AIC y BIC de 200.13 y 228.15 respectivamente. Suvalor D2 es de 21.53. Así mismo, para el complejo Anastrepha spp., tiene valores de AIC y BIC de 256.07 y 288.30respectivamente. Su valor D2 es de 43.91, ambos modelos en un rango aceptable.Existe correlación entre el clima, los frutales hospederos y la fluctuación poblacional de la plaga. La C. capitatallega a su máximo de población en agosto, durante la época seca y de maduración de cítricos, en tanto que Anastrepha spp., en diciembre, coincidiendo con temperaturas altas y maduración de mangos, mangas, paltas y naranjas.La evapotranspiración es la principal variable ambiental para C. capitata, y la precipitación, para el género Anastrepha spp. Ninguna covariable relacionada al ciclo biológico interviene en la fluctuación poblacional.Validando los dos modelos, se obtuvo que los datos proyectados y los obtenidos en campo, están correlacionadosdirectamente. Un incremento de 0.5% en la evapotranspiración y precipitación, para C. capitata y el complejoAnastrepha spp., respectivamente, provoca un incremento de hasta 300% en la población de la plaga
Prevalência da infecção pelo papilomavirus humano nas aldeias rurais do Amazonas Boliviano
Cervical cancer constitutes a major health problem in developing countries like Bolivia. The roles of certain genotypes of human papillomaviruses (HPVs) in the pathogenesis of cervical cancer is well established. The prevalence of HPV infection among sexually active women varies greatly. Information regarding HPV infection in Bolivia is very much scarce, specially in regions like the Amazonian lowland. We studied 135 healthy women living in four rural localities of the Bolivian Amazon. Presence of HPV in DNA extracted from cervical swabs was analyzed using a reverse line hybridization assay. The estimated overall HPV infection prevalence among the studied rural localities was 5.9% (ranging from 0-16.6%). These values were unexpectedly low considering Bolivia has a high incidence of cervical cancer. The fact that Amazonian people seem to be less exposed to HPV, makes it likely that some other risk factors including host lifestyle behaviors and genetic background may be involved in the development of cervical cancer in this population.O câncer cervical constitui problema de saúde da maior importância nos países em desenvolvimento tais como a Bolívia. O papel de certos genótipos de papilomavirus humano (HPVs) na patologia do câncer cervical está bem estabelecido. A prevalência da infecção pelo HPV nas mulheres sexualmente ativas varia amplamente. Contudo, as informações existentes acerca da infecção pelo HPV na Bolivia são muito escassas, especialmente nas zonas rurais, nomeadamente na região amazônica do país. Foram estudadas 135 mulheres saudáveis, residentes em quatro localidades do Amazonas Boliviano. Foi detectada a presença de HPV no DNA extraído de esfregaços cervicais, utilizando o método de hibridização em linha reversa. A prevalência da infecção por HVP, encontrada nas localidades rurais, foi de 5,9% (variação entre 0-16,6%). Estes valores foram inesperadamente baixos, uma vez que a Bolívia é um país com alta incidência de câncer cervical. O fato da população do Amazonas parecer estar menos exposta ao HPV leva-nos a pensar que outros fatores de risco, inclusive estilos de vida e fatores genéticos, poderiam ter alguma relevância no desenvolvimento do câncer cervical nesta população
Planejamento da transferência da Emergência Pediátrica para o Bloco B do Hospital de Clínicas de Porto Alegre/RS
Tribocorrosion behavior and ions release of CoCrMo alloy coated with a TiAlVCN/CNx multilayer in simulated body fluid plus bovine serum albumin
(Tialv)N(1-X)Thin Films Deposited by Reactive Sputtering - Chemical-Composition
The microstructure and chemical composition of sputtered thin films are strongly correlated with the deposition conditions. In the present work, we report the investigation of the film composition by electron probe microanalysis and photoemission experiments. These analyses demonstrate the progressive nitridation of the films, which change from tetragonal-like Ti2N to f.c.c.-like TiN phases, by increasing the nitrogen partial pressure in the reactive plasma. The electron spectroscopy for chemical analysis measurements also show that the surface of the sputtered films consists of two layers: a bulk material and an altered transition layer with TiO(x), Al2O3 and VO(x) oxides as the top layer. The bonding in the nitride transition layer is weaker than that in the bulk material, because of surface oxidation (oxynitrides). Our results demonstrate that hard coatings with microhardness values higher than 5600 kg mm-2 Hv0.5 can be deposited from Ti-6wt.% Al-4wt.%V targets
Planejamento do mobiliário da nova emergência do Hospital de Clínicas de Porto Alegre : o desafio da mudança
Vascular Dysfunction in Mother and Offspring During Preeclampsia: Contributions from Latin-American Countries
Pregnancy is a physiologically stressful condition that generates a series of functional adaptations by the cardiovascular system. The impact of pregnancy on this system persists from conception beyond birth. Recent evidence suggests that vascular changes associated with pregnancy complications, such as preeclampsia, affect the function of the maternal and offspring vascular systems, after delivery and into adult life. Since the vascular system contributes to systemic homeostasis, defective development or function of blood vessels predisposesboth mother and infant to future risk for chronic disease. These alterations in later life range from fertility problems to alterations in the central nervous system or immune system, among others. It is important to note that rates of morbi-mortality due to pregnancy complications including preeclampsia, as well as cardiovascular diseases have a higher incidence in Latin American countries than in more developed countries. Nonetheless, there is a lack both in the amount and impact of research conducted in Latin America. An impact, althoughsmaller, can be seen when research in vascular disorders related to problems during pregnancy is analyzed. Therefore, in this review, information about preeclampsia and endothelial dysfunction generated from researchgroups based in Latin American countries will be highlighted. We relate the need, as present in many other countries in the world, for increased effective regional and international collaboration to generate new dataspecific to our region on this topic.Fil: Giachini, Fernanda Regina. Universidade Federal de Mato Grosso Do Sul. Centro de Ciencias Biológicas E Da Saude; BrasilFil: Galaviz Hernandez, Carlos. Instituto Politécnico Nacional; MéxicoFil: Damiano, Alicia Ermelinda. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto de Fisiología y Biofísica Bernardo Houssay. Universidad de Buenos Aires. Facultad de Medicina. Instituto de Fisiología y Biofísica Bernardo Houssay; ArgentinaFil: Viana, Marta. Universidad CEU San Pablo; EspañaFil: Cadavid, Angela. Universidad de Antioquia; ColombiaFil: Asturizaga, Patricia. Hospital Materno-infantil de la Caja Nacional de Salud; BoliviaFil: Teran, Enrique. Universidad San Francisco de Quito; EcuadorFil: Clapes, Sonia. Universidad de Ciencias Médicas de la Habana; CubaFil: Alcala, Martin. Universidad CEU San Pablo; EspañaFil: Bueno, Julio. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto de Fisiología y Biofísica Bernardo Houssay. Universidad de Buenos Aires. Facultad de Medicina. Instituto de Fisiología y Biofísica Bernardo Houssay; ArgentinaFil: Calderón Domínguez, María. Universidad CEU San Pablo; EspañaFil: Ramos, María P.. Universidad CEU San Pablo; EspañaFil: Lima, Victor Vitorino. Universidad Federal de Mato Grosso; BrasilFil: Sosa Macias, Martha. Instituto Politécnico Nacional; MéxicoFil: Martinez, Nora Alicia. Universidad de Antioquia; ColombiaFil: Roberts, James M.. University of Pittsburgh; Estados UnidosFil: Escudero, Carlos. Universidad del Bio Bio; Chil