Una mirada al modelo normativo del Foreign Account Tax Compliance Act (FATCA)

Foreign Account Tax Compliance Act (FATCA), es una ley promulgada por el Congreso EEUU con el propósito de evitar la evasión o elusión fiscal por parte de personas naturales o jurídicas (USP). Con el fin de cumplir con el objeto de la Ley, y con el fin de que el IRS cuente con la información de inversiones en el exterior de USP, las Foreign Finantial Institutions deberán, so pena de imposición de sanciones por parte del Gobierno de los EEUU, proporcionar al IRS la información relacionada con las rentas que las USP perciban de y/o tengan en el exterior, por medio de (i) acuerdos individuales suscritos con el IRS, o (ii) acuerdos intergubernamentales entre el IRS y la autoridad competente de cada país. Conforme lo anterior, nuestro análisis se basa en el estudio de FATCA en Colombia.The Foreign Account Tax Compliance Act (FATCA) is a law enacted by the US Congress in order to prevent tax evasion or avoidance by natural or legal persons (USP). In order to fulfill the main object of the Act, and in order for the IRS to have the information of foreign investments of USP, Foreign Financial Institutions must, in order for them not to be subject of sanctions by the US Government, provide the IRS information regarding the income of said USP by (i) signing individual agreements with the IRS, or (ii) with intergovernmental agreements between the IRS and the competent authority of each country. That said, our analysis is based on the effects of FATCA law in Colombia.Especialista en Derecho TributarioEspecializació

An EAACI “European Survey on Adverse Systemic Reactions in Allergen Immunotherapy (EASSI)”: the methodology:the methodology

At present, there is no European report on clinically relevant systemic reactions due to the regular use of allergen immunotherapy (AIT), administered either subcutaneously or sublingually (SCIT and SLIT, respectively) outside clinical trials. Using an electronic survey and a “harmonised terminology” according to MedDRA, we aimed to prospectively collect systemic adverse reactions due to AIT from real life clinical settings. Under the framework of the EAACI, a team of European specialists in AIT, pharmacovigilance, epidemiology and drugs regulation set up a web-based prospective pilot survey to be conducted in three European countries (France, Germany and Spain). A designated “national coordinator” was responsible for following ethics requirements relative to each country and to select at least 30 doctors per country. Patients were recruited the same day they received their first dose of either SCIT or SLIT. Patient inclusion criteria were: adults and children, with IgE mediated pollen, house dust mite, Alternaria, and/or animal dander respiratory allergies who will initiate AIT. A list of 31 symptoms terms were extracted from the MedDRA (Medical Dictionary for Regulatory Activities) dictionary to harmonize the reporting of all adverse systemic reactions in this survey. The SurveyMonkey® online instrument was used by participant doctors to submit information directly to a blinded central database. Three questionnaires were generated: i) the Doctor Questionnaire, ii) the Patient Questionnaire and iii) the Adverse Reaction Questionnaire. A handbook and a mistake report form were given to each doctor. In this paper, we describe the methodology followed

Multinational Corporations and Social Responsibility

Non-governmental organisations often accuse multinational corporations of exploiting the various legal environments in different countries to their advantage in order to avoid the assumption of responsibility for human rights violations or environmental disasters. This empirical study shows that non-governmental organisations (NGOs) can, by employing various instruments, increase the likelihood of multinational corporations accepting social and environmental responsibility for their actions. These instruments, ranging from dialogue to scandalisation, are intended to influence corporate behaviour and their use depends on the pressure the NGO wishes to exert on a particular company. All instruments need careful research and the gathering of evidence, including witness statements. To gain public attention the information must be well prepared for the media, resonate in the corporation’s domestic market, stimulate concern and be up-to-date. The most promising activities are those that emphasise that economic success could be compromised to the key decision makers within the company

Projeção de um sistema pneumático para o desenvolvimento de competências nos estudantes em tecnologia de mautenção aeronáutica

Introduction: This article is the result of the “Design and installation of a pneumatic system for Aeronautics Maintenance Technology students’ instruction (TMA)”. The research was conducted during 2014 and 2015 by the Police Aviation School research group (esavi), attached to the National Directorate of Schools (DINAE). Methodology: design and construction of a lab with a pneumatic system for handling aviation materials and structures by the Aeronautics Maintenance Technology students. The pneumatic network in galvanized steel was used with a first generation Quincy compressor that the National Police has in the hangar of Mariquita, Colombia. For the construction and installation, laws that analyzed the behavior of gases applied in the installation of the existing pneumatic network had to be studied. Results: the pneumatic system was installed as a teaching tool in order to improve the skills of knowledge to students. The pneumatic system created maintained constant pressure between 90-100 psi at the six work points adapted in the pneumatic system required for the operation of the tools used in the aviation field. Conclusions: the classroom designed allowed simulating actual working conditions to ensure that students gain the skills for future job performanceIntroducción: este artículo es producto de la investigación “Diseño e instalación de sistema neumático para la instrucción de los estudiantes de la Tecnología en Mantenimiento Aeronáutico (TMA)”. La investigación se desarrolló durante el 2014 y el 2015 por el semillero de investigación de la Escuela de Aviación Policial (ESAVI), adscrita a la Dirección Nacional de Escuelas (dinae). Metodología: se diseñó y construyó un aula práctica con un sistema neumático para el manejo de materiales y estructuras de aviación de los estudiantes de Tecnología en Mantenimiento Aeronáutico. Se utilizó la red neumática en acero galvanizado y con comprensor Quincy de primera generación, con el que cuenta la Policía Nacional en el hangar de Mariquita, Colombia. Para la construcción e instalación fue necesario el estudio de leyes que analizaran el comportamiento de los gases, aplicadas en la instalación de la red neumática ya existente. Resultados: se instaló el sistema neumático como herramienta pedagógica con el fin de mejorar las competencias del saber hacer de los estudiantes. Se resalta que el sistema neumático creado logró mantener la presión constante entre 90-100 psi en los seis puntos de trabajo adaptados en el sistema neumático requerido para el funcionamiento de las herramientas empleadas en el campo aeronáutico. Conclusiones: el aula diseñada permitió simular las condiciones reales de trabajo para lograr que los estudiantes adquirieran competencias para su futuro desempeño laboral.Introdução: este artigo é produto da pesquisa “Projeção e instalação de sistema pneumático para a instrução dos estudantes da Tecnologia em Manutenção Aeronáutica (tma)”. A pesquisa foi desenvolvida durante os anos de 2014 e 2015 pelo viveiro de investigação da Escola de Aviação Policial (esavi), adscrita à Direção Nacional de Escolas (dinae). Metodologia: foi realizada a projeção e a construção de uma aula pratica com um sistema pneumático para o manejo de materiais e estruturas de aviação dos estudantes da Tecnologia em Manutenção Aeronáutica. Foi utilizada a rede pneumática em aço galvanizado e com compressor Quincy de primeira geração, que possui a Polícia Nacional no hangar de Mariquita, Colômbia. Para a construção e instalação foi necessário o estudo de leis que analisaram o comportamento dos gases aplicadas na instalação da rede pneumática já existente. Resultados: instalou-se o sistema pneumático como ferramenta pedagógica objetivando melhorar as competências do saber fazer dos estudantes. Destaca-se que o sistema pneumático criado conseguiu manter a pressão constante entre 90-100 psi nos seis pontos de trabalho adaptados no sistema pneumático requerido para o funcionamento das ferramentas empregadas no campo aeronáutico. Conclusões: a aula projetada permitiu simular as condições reais de trabalho para conseguir que os estudantes adquiram competências para seu futuro desempenho no âmbito trabalhista

Valoración de la Calidad de Suplementos Proteicos Medida Como Lisina Bloqueada

Las proteínas más extensamente utilizadas como suplementos deportivos son las caseínas y las proteínas del lactosuero y, en menor extensión, los hidrolizados de lactosuero y las proteínas de soja. La obtención de estas proteínas lleva tratamientos térmicos más o menos drásticos, como pasteurización, evaporación y secado. Una de las modificaciones más importantes causadas por el calor y el almacenamiento es la Reacción de Maillard (MR), la cual implica la combinación de aminoácidos proteicos, principalmente lisina, con carbohidratos reductores, en este caso lactosa. Produciendo un descenso en el valor nutricional del ingrediente obtenido, entre otros aspectos por reducir la digestibilidad de las mismas al formar enlaces cruzados e isopéptidos. Los suplementos proteicos tienen una fuerte posición en el mercado de la nutrición deportiva, usados como suplementos de deportistas profesionales y por usuarios de gimnasios. El propósito de este estudio es conocer el daño nutricional de suplementos comerciales proteicos en polvo determinando lisina bloqueada

Pre‐dispersal seed predation could help explain premature fruit drop in a tropical forest

1. Pre-dispersal seed mortality caused by premature fruit drop is a potentially important source of plant mortality, but one which has rarely been studied in the context of tropical forest plants. Of particular interest is premature fruit drop triggered by enemies, which—if density dependent—could contribute to species coexistence in tropical forest plant communities. 2. We used a long-term (31 year) dataset on seed and fruit fall obtained through weekly collections from a network of seed traps in a lowland tropical forest (Barro Colorado Island, Panama) to estimate the proportion of seeds prematurely abscised for 201 woody plant species. To determine whether enemy attack might contribute to premature fruit drop, we tested whether plant species abscise more of their fruit prematurely if they (a) have attributes hypothesised to be associated with high levels of enemy attack and (b) are known to be attacked by one enemy group (insect seed predators). We also tested (c) whether mean rates of premature fruit drop for plant species are phylogenetically conserved. 3. Overall rates of premature fruit drop were high in the plant community. Across all species, 39% of seeds were abscised before completing their development. Rates of premature seed abscission varied considerably among species and could not be explained by phylogeny. Premature seed abscission rates were higher in species which are known to host pre-dispersal insect seed predators and species with attributes that were hypothesised to make them more susceptible to attack by pre-dispersal enemies, namely species which (a) have larger seeds, (b) have a greater average height, (c) have temporally predictable fruiting patterns and (d) are more abundant at the study site. 4. Synthesis. Premature fruit drop is likely to be a major source of seed mortality for many plant species on Barro Colorado Island. It is plausible that pre-dispersal seed enemies, such as insect seed predators, contribute to community-level patterns of premature fruit drop and have the potential to mediate species coexistence through stabilising negative density dependence. Our study suggests that the role of pre-dispersal enemies in structuring tropical plant communities should be considered alongside the more commonly studied post-dispersal seed and seedling enemies

Design and validation of a questionnaire about the perceptions of dual career student-athletes (ESTPORT)

Abstract The purpose of this paper was to design and validate a questionnaire about the perceptions of elite studentathletes at university relating to their dual career. In the initial creation of the instrument, constructs were defined and three dimensions were established: academic life, sporting life and sports tutor. After a process of ‘back translation’, experts (n = 8) agreed the construct to ensure content validity, the dimensions and the questionnaire questions. Statistical analysis of the items showed adequate comprehension to confirm content validity of participants (n = 30). In construct validity (n = 73), the results showed correct psychometric quality, internal consistency, reliability and adequacy of the structural model. The instrument had evidence of external validity, since the results were congruent with the main findings of the research. This questionnaire was found to be a valid and reliable assessment instrument, consisting of 84 questions (in Spanish and English language), that enables the perception of elite student-athletes to be known about their dual career whilst at university