Análisis y propuesta para el cálculo del impuesto a las herencias, legados y donaciones en el Ecuador

Con los distintos cambios que ha sufrido el país, en cuanto a materia tributaria se refiere, y con el planteamiento de una nueva reforma a la ley de herencias, legados y donaciones por parte de la Presidencia de la República, se han establecido distintas discrepancias sociales y políticas en cuanto a los tributos por mencionado impuesto, a más de ser un impuesto que no tiene mucha aceptación por parte de las personas, lo cual se ve reflejado en la recaudación y en el número de declaraciones realizadas por los sujetos pasivos; es por eso que se ve necesaria la realización del presente trabajo de graduación cuyo objetivo general es realizar un análisis y propuesta del cálculo del impuesto a las herencias, legados y donaciones en el Ecuador. Para dar cumplimiento al objetivo planteado, se realiza un análisis que profundiza y fundamenta preceptos lógicos que se deberían promover en el país, con la finalidad de plantear alternativas que impidan la evasión y/o elusión del impuesto en estudio. Consiste fundamentalmente en un marco teórico referencial, que empieza por una breve reseña histórica y antecedentes, conceptos básicos de herencia, legados y donaciones y sus principales diferencias entre herederos y legatarios; para luego enfocar el análisis en la situación actual en Ecuador. Posteriormente se realiza una propuesta que parte de un análisis del proyecto de “Ley orgánica para la redistribución de la riqueza” enviado a la Asamblea por parte del Ejecutivo con fecha 05 de junio de 2015; seguido de un análisis comparativo tanto de la situación actual con la situación propuesta, como en otras legislaciones o países, que permitirán emitir las propuestas específicas y su respectivo análisis. Finalmente, se emiten ciertas recomendaciones que servirán para que se tomen medidas y de esa manera contribuir al paísReferring to terms of taxation, Ecuador has suffered diverse changes, including a new amendment made to the law of inheritance, legacies and donations; which has established various social and political discrepancies regarding the tributes brought on by the mentioned tax; besides, it is a tax that is not widely accepted by the people, and this fact has been reflected in the collections and declarations made by taxpayers. That is why it is necessary to carry out the present graduation work whose general objective is to carry out an analysis and proposal of the calculation of the tax on inheritances, legacies and donations in Ecuador. In order to fulfill the stated objective, an analysis is carried out that deepens and establishes logical precepts that should be promoted in the country, with the main purpose of proposing alternatives that prevent the tax evasion. This work mainly consists in a theoretical framework, through a brief history and background, concepts of inheritance, legacies and donations, and then focuses on what the current Ecuadorian situation is. Subsequently a proposal has been made based on an analysis of the bill sent to the Assembly by the Executive, an analysis in other legislation or countries, etc. And lastly, provides certain recommendations that will help to establish measures that will help the countryMagíster en Administración TributariaCuenc

Identification of the Segregation Kinetics of Ultrathin GaAsSb/GaAs Films Using AlAs Markers

For optoelectronic devices from the near to the far infrared, the advantages of using ultrathin III-Sb layers as quantum wells or in superlattices are well known. However, these alloys suffer from severe surface segregation problems, so that the actual profiles are very different from the nominal ones. Here, by inserting AlAs markers within the structure, state-of-the-art transmission electron microscopy techniques were used to precisely monitor the incorporation/segregation of Sb in ultrathin GaAsSb films (from 1 to 20 monolayers (MLs)). Our rigorous analysis allows us to apply the most successful model for describing the segregation of III-Sb alloys (three-layer kinetic model) in an unprecedented way, limiting the number of parameters to be fitted. The simulation results show that the segregation energy is not constant throughout the growth (which is not considered in any segregation model) but has an exponential decay from 0.18 eV to converge asymptotically towards 0.05 eV. This explains why the Sb profiles follow a sigmoidal growth model curve with an initial lag in Sb incorporation of 5 MLs and would be consistent with a progressive change in surface reconstruction as the floating layer is enriched

Immunoglobulin, glucocorticoid, or combination therapy for multisystem inflammatory syndrome in children: a propensity-weighted cohort study.

BACKGROUND: Multisystem inflammatory syndrome in children (MIS-C), a hyperinflammatory condition associated with SARS-CoV-2 infection, has emerged as a serious illness in children worldwide. Immunoglobulin or glucocorticoids, or both, are currently recommended treatments. METHODS: The Best Available Treatment Study evaluated immunomodulatory treatments for MIS-C in an international observational cohort. Analysis of the first 614 patients was previously reported. In this propensity-weighted cohort study, clinical and outcome data from children with suspected or proven MIS-C were collected onto a web-based Research Electronic Data Capture database. After excluding neonates and incomplete or duplicate records, inverse probability weighting was used to compare primary treatments with intravenous immunoglobulin, intravenous immunoglobulin plus glucocorticoids, or glucocorticoids alone, using intravenous immunoglobulin as the reference treatment. Primary outcomes were a composite of inotropic or ventilator support from the second day after treatment initiation, or death, and time to improvement on an ordinal clinical severity scale. Secondary outcomes included treatment escalation, clinical deterioration, fever, and coronary artery aneurysm occurrence and resolution. This study is registered with the ISRCTN registry, ISRCTN69546370. FINDINGS: We enrolled 2101 children (aged 0 months to 19 years) with clinically diagnosed MIS-C from 39 countries between June 14, 2020, and April 25, 2022, and, following exclusions, 2009 patients were included for analysis (median age 8·0 years [IQR 4·2-11·4], 1191 [59·3%] male and 818 [40·7%] female, and 825 [41·1%] White). 680 (33·8%) patients received primary treatment with intravenous immunoglobulin, 698 (34·7%) with intravenous immunoglobulin plus glucocorticoids, 487 (24·2%) with glucocorticoids alone; 59 (2·9%) patients received other combinations, including biologicals, and 85 (4·2%) patients received no immunomodulators. There were no significant differences between treatments for primary outcomes for the 1586 patients with complete baseline and outcome data that were considered for primary analysis. Adjusted odds ratios for ventilation, inotropic support, or death were 1·09 (95% CI 0·75-1·58; corrected p value=1·00) for intravenous immunoglobulin plus glucocorticoids and 0·93 (0·58-1·47; corrected p value=1·00) for glucocorticoids alone, versus intravenous immunoglobulin alone. Adjusted average hazard ratios for time to improvement were 1·04 (95% CI 0·91-1·20; corrected p value=1·00) for intravenous immunoglobulin plus glucocorticoids, and 0·84 (0·70-1·00; corrected p value=0·22) for glucocorticoids alone, versus intravenous immunoglobulin alone. Treatment escalation was less frequent for intravenous immunoglobulin plus glucocorticoids (OR 0·15 [95% CI 0·11-0·20]; p<0·0001) and glucocorticoids alone (0·68 [0·50-0·93]; p=0·014) versus intravenous immunoglobulin alone. Persistent fever (from day 2 onward) was less common with intravenous immunoglobulin plus glucocorticoids compared with either intravenous immunoglobulin alone (OR 0·50 [95% CI 0·38-0·67]; p<0·0001) or glucocorticoids alone (0·63 [0·45-0·88]; p=0·0058). Coronary artery aneurysm occurrence and resolution did not differ significantly between treatment groups. INTERPRETATION: Recovery rates, including occurrence and resolution of coronary artery aneurysms, were similar for primary treatment with intravenous immunoglobulin when compared to glucocorticoids or intravenous immunoglobulin plus glucocorticoids. Initial treatment with glucocorticoids appears to be a safe alternative to immunoglobulin or combined therapy, and might be advantageous in view of the cost and limited availability of intravenous immunoglobulin in many countries. FUNDING: Imperial College London, the European Union's Horizon 2020, Wellcome Trust, the Medical Research Foundation, UK National Institute for Health and Care Research, and National Institutes of Health

La parafiscalidad y su aplicación en Ecuador

El contenido de la presente tesis abarca la parafiscalidad y su aplicación en Ecuador. Comprende una serie de conceptos concretos que nos permitirán conocer lo que es la parafiscalidad y mantener lineamientos específicos para facilitar el estudio del mismo. Considero importante la elaboración de un análisis de lo que es la parafiscalidad y la aplicación en nuestro país, ya que puede ayudar tanto a gobernantes y expertos en la materia como al público en general, a identificar, establecer y definir directrices para un óptimo desarrollo en cuanto al tema, que poco o nada se ha discutido y desarrollado. Para la elaboración del trabajo se tomó como referencia ciertos libros y material bibliográfico de distintos países que están avanzados en relación al nuestro y han desarrollado más sobre el tema para luego aplicar en nuestro país, sin que necesariamente sea una numeración explícita de lo que sucede en el mismo

Análisis y propuesta para el cálculo del impuesto a las herencias, legados y donaciones en el Ecuador

Con los distintos cambios que ha sufrido el país, en cuanto a materia tributaria se refiere, y con el planteamiento de una nueva reforma a la ley de herencias, legados y donaciones por parte de la Presidencia de la República, se han establecido distintas discrepancias sociales y políticas en cuanto a los tributos por mencionado impuesto, a más de ser un impuesto que no tiene mucha aceptación por parte de las personas, lo cual se ve reflejado en la recaudación y en el número de declaraciones realizadas por los sujetos pasivos; es por eso que se ve necesaria la realización del presente trabajo de graduación cuyo objetivo general es realizar un análisis y propuesta del cálculo del impuesto a las herencias, legados y donaciones en el Ecuador. Para dar cumplimiento al objetivo planteado, se realiza un análisis que profundiza y fundamenta preceptos lógicos que se deberían promover en el país, con la finalidad de plantear alternativas que impidan la evasión y/o elusión del impuesto en estudio. Consiste fundamentalmente en un marco teórico referencial, que empieza por una breve reseña histórica y antecedentes, conceptos básicos de herencia, legados y donaciones y sus principales diferencias entre herederos y legatarios; para luego enfocar el análisis en la situación actual en Ecuador. Posteriormente se realiza una propuesta que parte de un análisis del proyecto de “Ley orgánica para la redistribución de la riqueza” enviado a la Asamblea por parte del Ejecutivo con fecha 05 de junio de 2015; seguido de un análisis comparativo tanto de la situación actual con la situación propuesta, como en otras legislaciones o países, que permitirán emitir las propuestas específicas y su respectivo análisis. Finalmente, se emiten ciertas recomendaciones que servirán para que se tomen medidas y de esa manera contribuir al paísReferring to terms of taxation, Ecuador has suffered diverse changes, including a new amendment made to the law of inheritance, legacies and donations; which has established various social and political discrepancies regarding the tributes brought on by the mentioned tax; besides, it is a tax that is not widely accepted by the people, and this fact has been reflected in the collections and declarations made by taxpayers. That is why it is necessary to carry out the present graduation work whose general objective is to carry out an analysis and proposal of the calculation of the tax on inheritances, legacies and donations in Ecuador. In order to fulfill the stated objective, an analysis is carried out that deepens and establishes logical precepts that should be promoted in the country, with the main purpose of proposing alternatives that prevent the tax evasion. This work mainly consists in a theoretical framework, through a brief history and background, concepts of inheritance, legacies and donations, and then focuses on what the current Ecuadorian situation is. Subsequently a proposal has been made based on an analysis of the bill sent to the Assembly by the Executive, an analysis in other legislation or countries, etc. And lastly, provides certain recommendations that will help to establish measures that will help the countryMagíster en Administración TributariaCuenc

Suppressing the Effect of the Wetting Layer through AlAs Capping in InAs/GaAs QD Structures for Solar Cells Applications

Recently, thin AlAs capping layers (CLs) on InAs quantum dot solar cells (QDSCs) have been shown to yield better photovoltaic efficiency compared to traditional QDSCs. Although it has been proposed that this improvement is due to the suppression of the capture of photogenerated carriers through the wetting layer (WL) states by a de-wetting process, the mechanisms that operate during this process are not clear. In this work, a structural analysis of the WL characteristics in the AlAs/InAs QD system with different CL-thickness has been made by scanning transmission electron microscopy techniques. First, an exponential decline of the amount of InAs in the WL with the CL thickness increase has been found, far from a complete elimination of the WL. Instead, this reduction is linked to a higher shield effect against QD decomposition. Second, there is no compositional separation between the WL and CL, but rather single layer with a variable content of InAlGaAs. Both effects, the high intermixing and WL reduction cause a drastic change in electronic levels, with the CL making up of 1&ndash;2 monolayers being the most effective configuration to reduce the radiative-recombination and minimize the potential barriers for carrier transport

Thin GaAsSb capping layers for improved performance of InAs/GaAs quantum dot solar cells

This work reports on the benefits from using thin GaAsSb capping layers (CLs) on InAs/GaAs quantum dot (QD) solar cells. The application of such CLs allows the tunability of the QD ground state, switching the QD-CL band alignment from type I to type II for high Sb contents and extending the photoresponse beyond 1.5 µm. Two different structures with ~10% and ~20% Sb contents in the CL (type-I and type-II band alignments, respectively) are explored, leading to efficiency improvements over a reference InAs/GaAs QD solar cell of 20% and 10%, respectively. In general, a significant increase in short-circuit current density (Jsc) is observed, partially due to the extended photocurrent spectrum and the additional contribution of the CL itself. Particularly, for a moderate Sb content, an improved carrier collection efficiency is also found to be a main reason for the Jsc increase. Calculations from an 8×8 k·p method suggest the attribution of such an improvement to longer carrier lifetimes in the wetting layer-CL structure due to the transition to a type-II band alignment. Open-circuit voltages (Voc) exceeding that of a reference QD solar cell are demonstrated under light concentration using GaAsSb CLs, which proves that the Voc is not limited by the low bandgap CLs. Moreover, the highest value is obtained for the high Sb content type-II structure, despite the higher accumulation of strain and the lower effective bandgap. Indeed, the faster Voc increase with light power found in the latter case leads to an Voc even larger than the effective bandgap.We acknowledge the Spanish MICINN-MINECO for funding through project MAT2013-47102-C2-2-R. JMLL and IA acknowledge the financial support of the Comunidad Autónoma de Madrid (Grant S2013/MAE-2780), TEC2015-64189-C3-2-R (MINECO/FEDER) and MINECO (Grant AIC-B_2011-0806).Peer reviewe

Modelling and preliminary thermal study of a fed-by-laser thermoelectric generator system on board of a 3U CubeSat

Wireless energy transfer (WET) devices using arrays of hybrid photo-thermoelectric plasmonic (HPTP) generators are under investigation to be a potential power source choice for CubeSats. This power generation system is based on the conversion of photon energy into electric energy via thermal gradients employing a large-range pulsed laser as source. During the study of the devices’ integration on board a 3U CubeSat, the thermal subsystem was identified as the most critical, and thus its study has a major relevance for the demonstration of the technology herein proposed. The methodology employed to characterize the HPTP generators within the CubeSat thermal model is shown in this paper. From here, we cover the influence of the most significant model parameters under a given operational case, as well as a comparison on the performance of different thermoelectric devices configurations. Overall, the results show a maximization of the power obtained with the circular cells configuration and a very small variation in the temperature field with changes in the most significant parameters in the ranges dictated by the European Cooperation for Space Standardization (ECSS) that enables high reliability on the results that could be obtained from the model, despite the uncertainty inherent in a sensitivity study at the early stages of the project development.Fundação para a Ciência e a Tecnologi

Thin GaAsSb capping layers for improved performance of InAs/GaAs quantum dot solar cells

This work reports on the benefits from using thin GaAsSb capping layers (CLs) on InAs/GaAs quantum dot (QD) solar cells. The application of such CLs allows the tunability of the QD ground state, switching the QD-CL band alignment from type I to type II for high Sb contents and extending the photoresponse beyond 1.5 µm. Two different structures with ~10% and ~20% Sb contents in the CL (type-I and type-II band alignments, respectively) are explored, leading to efficiency improvements over a reference InAs/GaAs QD solar cell of 20% and 10%, respectively. In general, a significant increase in short-circuit current density (Jsc) is observed, partially due to the extended photocurrent spectrum and the additional contribution of the CL itself. Particularly, for a moderate Sb content, an improved carrier collection efficiency is also found to be a main reason for the Jsc increase. Calculations from an 8×8 k·p method suggest the attribution of such an improvement to longer carrier lifetimes in the wetting layer-CL structure due to the transition to a type-II band alignment. Open-circuit voltages (Voc) exceeding that of a reference QD solar cell are demonstrated under light concentration using GaAsSb CLs, which proves that the Voc is not limited by the low bandgap CLs. Moreover, the highest value is obtained for the high Sb content type-II structure, despite the higher accumulation of strain and the lower effective bandgap. Indeed, the faster Voc increase with light power found in the latter case leads to an Voc even larger than the effective bandgap

Modelado geométrico de un helicóptero Biplaza

Tesis colectiva, solo se cita uno de los 16 autores