La tributación y el gasto público a nivel local

The present work links to the improvement and the elevation of the control of the income resultant from the business economic efficiency as a vital way to increase the income to the budget of a territory, with the intention of revert them in the programs of social development. We offer a methodological scheme, which has as an objective to describe the main stage to be realized in every analytical block for the analysis of the fulfillment of the budget, taking into account that this process has to turn in an integral way for the organization that are in charge with the budget and led from the local government.El presente trabajo se vincula al perfeccionamiento y elevación del control de los ingresos resultantes de la eficiencia económica empresarial como vía decisiva para incrementar los ingresos al presupuesto de un territorio, con el propósito de revertirlos en los programas de desarrollo social. Se propone un esquema metodológico cuyo objetivo es describir las principales tablas a realizar en cada bloque analítico para el análisis del cumplimiento del presupuesto, considerando que este proceso debe verse de manera integral por las entidades responsabilizadas con el presupuesto y liderado desde el gobierno local

El control externo al presupuesto del Estado.

  This paper addresses the issue of external control of the State budget and its evolution in Cuba. Aiming to characterize the evolution of the verification of the State budget in Cuba, given that annually Cuba increases the budget allocated to the public sector. The Ministry of Finance and Prices has among its functions to carry out the verifications of the State budget. As part of the process of ordering and controlling the budgetary resources, it put into effect the methodology to carry out the verification process, which is applicable to all organs and agencies of the State Administration. The research carried out is novel as it provides theoretical elements on the evolution of budget verification in Cuba, this contributing to the improvement of control in budget management at the municipal level and at the country level. Scientific methods such as historical-logical analysis were applied and synthesis, induction - deduction, observation, interview, and computational data processing. The evolution of budget verification was stratified into three stages, with the third being the one with the greatest jumps both in verifying bodies and in associated legislation. The purpose of budget verification is to: strengthen budget management, transparency, accountability and fulfillment of the order social, through the recommendations included in the verification report, which allow achieving economy, efficiency, efficacy and effectiveness of the assigned resources.  El presente trabajo aborda la temática del control externo al presupuesto del Estado y su evolución en Cuba. Teniendo como objetivo caracterizarla evolución de la verificación al presupuesto del Estado en Cuba, dado que anualmente Cuba incrementa el presupuesto destinado al sector público. El Ministerio de Finanzas y Precios tiene entre sus funciones realizar las verificaciones al presupuesto del Estado. Como parte del proceso de ordenamiento y control de los recursos presupuestarios puso en vigor la metodología para realizar el proceso de verificación, la cual es de aplicación para todos los órganos y organismos de la Administración del Estado. La investigación realizada es novedosa al aportar elementos teóricos sobre la evolución de la verificación del presupuesto en Cuba contribuyendo así al perfeccionamiento del control en la gestión presupuestaria a nivel municipal y a su vez del país. Se aplicaron los métodos científicos como el histórico-lógico, análisis y síntesis, inducción – deducción, observación, entrevista y el procesamiento computacional de los datos. La evolución de la verificación presupuestaria fue estratificada en tres etapas destacándose la tercera que es la de mayores saltos tanto en entes verificadores como en legislación asociada. La verificación presupuestaria tiene como finalidad: fortalecer la gestión presupuestaria, transparencia, rendición de cuentas y cumplimiento del encargo social, mediante las recomendaciones incluidas en el informe de verificación, que permitan lograr la economía, la eficiencia, eficacia y efectividad de los recursos asignados

Impacts of the Tropical Pacific/Indian Oceans on the Seasonal Cycle of the West African Monsoon

The current consensus is that drought has developed in the Sahel during the second half of the twentieth century as a result of remote effects of oceanic anomalies amplified by local land–atmosphere interactions. This paper focuses on the impacts of oceanic anomalies upon West African climate and specifically aims to identify those from SST anomalies in the Pacific/Indian Oceans during spring and summer seasons, when they were significant. Idealized sensitivity experiments are performed with four atmospheric general circulation models (AGCMs). The prescribed SST patterns used in the AGCMs are based on the leading mode of covariability between SST anomalies over the Pacific/Indian Oceans and summer rainfall over West Africa. The results show that such oceanic anomalies in the Pacific/Indian Ocean lead to a northward shift of an anomalous dry belt from the Gulf of Guinea to the Sahel as the season advances. In the Sahel, the magnitude of rainfall anomalies is comparable to that obtained by other authors using SST anomalies confined to the proximity of the Atlantic Ocean. The mechanism connecting the Pacific/Indian SST anomalies with West African rainfall has a strong seasonal cycle. In spring (May and June), anomalous subsidence develops over both the Maritime Continent and the equatorial Atlantic in response to the enhanced equatorial heating. Precipitation increases over continental West Africa in association with stronger zonal convergence of moisture. In addition, precipitation decreases over the Gulf of Guinea. During the monsoon peak (July and August), the SST anomalies move westward over the equatorial Pacific and the two regions where subsidence occurred earlier in the seasons merge over West Africa. The monsoon weakens and rainfall decreases over the Sahel, especially in August.Peer reviewe

La contabilidad gubernamental: un reto para el modelo económico cubano

El desarrollo científico y tecnológico es una de los factores más influyentes sobre la sociedad contemporánea. La globalización mundial, polarizadora de la riqueza y el poder, sería impensable sin el avance de las fuerzas productivas que la ciencia y la tecnología han hecho posibles. El presente trabajo aborda el papel de la Contabilidad Gubernamental como una especialidad de la ciencia contable que garantiza el registro de las operaciones vinculadas con el actuar del gobierno en la obtención de determinados niveles de bienestar, protección del medio ambiente, educación de la población, entre otros, y que evidencia cambios tecnológicos como resultado del proceso perfeccionamiento del ejercicio de la profesión contable, y obliga a la capacitación de los contadores para reevaluar sus enfoques.M41- Accounting, M48 – Government Policy and Regulation, Contabilidad, Contabilidad Gubernamental, Contabilidad Pública

Repensar las fronteras, la integración regional y el territorio

Parte del acercamiento decolonial, de esta obra colectiva, se refleja tanto en tratar temas “viejos” y “tradicionales” con nuevas miradas, por ejemplo, desde la integración regional, relaciones transfronterizas, Estado, territorio, y abordar tópicos “emergentes” que no han recibido mucha atención de los centros de investigación.Part of the decolonial approach, of this collective work, is reflected both in treating "old" and "traditional" issues with new perspectives, for example, from regional integration, cross-border relations, State, territory, and addressing "emerging" topics that do not they have received a lot of attention from research centers.CLACSOUniversidad Nacional, Costa RicaIDESPOEscuela de Relaciones Internacionale

Repensar las fronteras, la integración regional y el territorio

Los temas que en esta obra se tratan: Estado, territorio, espacios transfronterizos, procesos de integración regional, tradicionalmente se han abordado desde teorías de las Ciencias Sociales desarrolladas en Europa y en Estados Unidos. Esto podría representar una bofetada a la realidad, en este caso latinoamericana, en tanto que algunas de las experiencias de integración regional en América Latina, se dieron mucho antes de que Europa comenzara con su proceso integracionista. El usar marcos teóricos europeos y estadounidenses, por supuesto, no es ningún pecado, siempre y cuando se considere que tales paradigmas nacieron para explicar realidades de esos países y no para dar cuentas de los procesos socio-históricos de regiones como América Latina, África, Asia, Oceanía, ni del sur dentro del norte, es decir, las zonas periféricas en el interior de los países desarrollados. Este libro es un intento de romper con la pretensión de ciencia (social) única y absoluta con que se ha presentado (y nosotros, muchas veces, hemos aceptado) el pensamiento eurocéntrico. Pero, la misma receta debe aplicarse desde el sur: la humildad o la negación de la pretendida verdad absoluta. Es decir, lo decolonial pasa por el reconocimiento de que por más atrincherados de métodos cuantitativos y cualitativos que estemos, por más triangulación metodológica empleada, nuestros estudios serán una aproximación de algo, no un retrato y mucho menos, un video

Pembrolizumab in combination with gemcitabine and cisplatin compared with gemcitabine and cisplatin alone for patients with advanced biliary tract cancer (KEYNOTE-966): a randomised, double-blind, placebo-controlled, phase 3 trial

Background: Biliary tract cancers, which arise from the intrahepatic or extrahepatic bile ducts and the gallbladder, generally have a poor prognosis and are rising in incidence worldwide. The standard-of-care treatment for advanced biliary tract cancer is chemotherapy with gemcitabine and cisplatin. Because most biliary tract cancers have an immune-suppressed microenvironment, immune checkpoint inhibitor monotherapy is associated with a low objective response rate. We aimed to assess whether adding the immune checkpoint inhibitor pembrolizumab to gemcitabine and cisplatin would improve outcomes compared with gemcitabine and cisplatin alone in patients with advanced biliary tract cancer.Methods: KEYNOTE-966 was a randomised, double-blind, placebo-controlled, phase 3 trial done at 175 medical centres globally. Eligible participants were aged 18 years or older; had previously untreated, unresectable, locally advanced or metastatic biliary tract cancer; had disease measurable per Response Evaluation Criteria in Solid Tumours version 1.1; and had an Eastern Cooperative Oncology Group performance status of 0 or 1. Eligible participants were randomly assigned (1:1) to pembrolizumab 200 mg or placebo, both administered intravenously every 3 weeks (maximum 35 cycles), in combination with gemcitabine (1000 mg/m2 intravenously on days 1 and 8 every 3 weeks; no maximum duration) and cisplatin (25 mg/m2 intravenously on days 1 and 8 every 3 weeks; maximum 8 cycles). Randomisation was done using a central interactive voice-response system and stratified by geographical region, disease stage, and site of origin in block sizes of four. The primary endpoint of overall survival was evaluated in the intention-to-treat population. The secondary endpoint of safety was evaluated in the as-treated population. This study is registered at ClinicalTrials.gov, NCT04003636.Findings: Between Oct 4, 2019, and June 8, 2021, 1564 patients were screened for eligibility, 1069 of whom were randomly assigned to pembrolizumab plus gemcitabine and cisplatin (pembrolizumab group; n=533) or placebo plus gemcitabine and cisplatin (placebo group; n=536). Median study follow-up at final analysis was 25·6 months (IQR 21·7-30·4). Median overall survival was 12·7 months (95% CI 11·5-13·6) in the pembrolizumab group versus 10·9 months (9·9-11·6) in the placebo group (hazard ratio 0·83 [95% CI 0·72-0·95]; one-sided p=0·0034 [significance threshold, p=0·0200]). In the as-treated population, the maximum adverse event grade was 3 to 4 in 420 (79%) of 529 participants in the pembrolizumab group and 400 (75%) of 534 in the placebo group; 369 (70%) participants in the pembrolizumab group and 367 (69%) in the placebo group had treatment-related adverse events with a maximum grade of 3 to 4. 31 (6%) participants in the pembrolizumab group and 49 (9%) in the placebo group died due to adverse events, including eight (2%) in the pembrolizumab group and three (1%) in the placebo group who died due to treatment-related adverse events.Interpretation: Based on a statistically significant, clinically meaningful improvement in overall survival compared with gemcitabine and cisplatin without any new safety signals, pembrolizumab plus gemcitabine and cisplatin could be a new treatment option for patients with previously untreated metastatic or unresectable biliary tract cancer

Brazilian Flora 2020: Leveraging the power of a collaborative scientific network

International audienceThe shortage of reliable primary taxonomic data limits the description of biological taxa and the understanding of biodiversity patterns and processes, complicating biogeographical, ecological, and evolutionary studies. This deficit creates a significant taxonomic impediment to biodiversity research and conservation planning. The taxonomic impediment and the biodiversity crisis are widely recognized, highlighting the urgent need for reliable taxonomic data. Over the past decade, numerous countries worldwide have devoted considerable effort to Target 1 of the Global Strategy for Plant Conservation (GSPC), which called for the preparation of a working list of all known plant species by 2010 and an online world Flora by 2020. Brazil is a megadiverse country, home to more of the world's known plant species than any other country. Despite that, Flora Brasiliensis, concluded in 1906, was the last comprehensive treatment of the Brazilian flora. The lack of accurate estimates of the number of species of algae, fungi, and plants occurring in Brazil contributes to the prevailing taxonomic impediment and delays progress towards the GSPC targets. Over the past 12 years, a legion of taxonomists motivated to meet Target 1 of the GSPC, worked together to gather and integrate knowledge on the algal, plant, and fungal diversity of Brazil. Overall, a team of about 980 taxonomists joined efforts in a highly collaborative project that used cybertaxonomy to prepare an updated Flora of Brazil, showing the power of scientific collaboration to reach ambitious goals. This paper presents an overview of the Brazilian Flora 2020 and provides taxonomic and spatial updates on the algae, fungi, and plants found in one of the world's most biodiverse countries. We further identify collection gaps and summarize future goals that extend beyond 2020. Our results show that Brazil is home to 46,975 native species of algae, fungi, and plants, of which 19,669 are endemic to the country. The data compiled to date suggests that the Atlantic Rainforest might be the most diverse Brazilian domain for all plant groups except gymnosperms, which are most diverse in the Amazon. However, scientific knowledge of Brazilian diversity is still unequally distributed, with the Atlantic Rainforest and the Cerrado being the most intensively sampled and studied biomes in the country. In times of “scientific reductionism”, with botanical and mycological sciences suffering pervasive depreciation in recent decades, the first online Flora of Brazil 2020 significantly enhanced the quality and quantity of taxonomic data available for algae, fungi, and plants from Brazil. This project also made all the information freely available online, providing a firm foundation for future research and for the management, conservation, and sustainable use of the Brazilian funga and flora

Evolution over Time of Ventilatory Management and Outcome of Patients with Neurologic Disease∗

OBJECTIVES: To describe the changes in ventilator management over time in patients with neurologic disease at ICU admission and to estimate factors associated with 28-day hospital mortality. DESIGN: Secondary analysis of three prospective, observational, multicenter studies. SETTING: Cohort studies conducted in 2004, 2010, and 2016. PATIENTS: Adult patients who received mechanical ventilation for more than 12 hours. INTERVENTIONS: None. MEASUREMENTS AND MAIN RESULTS: Among the 20,929 patients enrolled, we included 4,152 (20%) mechanically ventilated patients due to different neurologic diseases. Hemorrhagic stroke and brain trauma were the most common pathologies associated with the need for mechanical ventilation. Although volume-cycled ventilation remained the preferred ventilation mode, there was a significant (p < 0.001) increment in the use of pressure support ventilation. The proportion of patients receiving a protective lung ventilation strategy was increased over time: 47% in 2004, 63% in 2010, and 65% in 2016 (p < 0.001), as well as the duration of protective ventilation strategies: 406 days per 1,000 mechanical ventilation days in 2004, 523 days per 1,000 mechanical ventilation days in 2010, and 585 days per 1,000 mechanical ventilation days in 2016 (p < 0.001). There were no differences in the length of stay in the ICU, mortality in the ICU, and mortality in hospital from 2004 to 2016. Independent risk factors for 28-day mortality were age greater than 75 years, Simplified Acute Physiology Score II greater than 50, the occurrence of organ dysfunction within first 48 hours after brain injury, and specific neurologic diseases such as hemorrhagic stroke, ischemic stroke, and brain trauma. CONCLUSIONS: More lung-protective ventilatory strategies have been implemented over years in neurologic patients with no effect on pulmonary complications or on survival. We found several prognostic factors on mortality such as advanced age, the severity of the disease, organ dysfunctions, and the etiology of neurologic disease

Constraints on the spin-parity and anomalous HVV couplings of the Higgs boson in proton collisions at 7 and 8 TeV

The study of the spin-parity and tensor structure of the interactions of the recently discovered Higgs boson is performed using the $\mathrm{H} \rightarrow \mathrm{Z} \mathrm{Z}$, $\mathrm{Z}\gamma^*$, $\gamma^*\gamma^* \rightarrow 4\ell$, $\mathrm{H} \rightarrow \mathrm{W} \mathrm{W} \rightarrow \ell\nu\ell\nu$, and $\mathrm{H} \rightarrow \gamma\gamma$ decay modes. The full dataset recorded by the CMS experiment during the LHC Run 1 is used, corresponding to an integrated luminosity of up to $5.1~\mathrm{fb}^{-1}$ at a center-of-mass energy of 7 TeV and up to $19.7~\mathrm{fb}^{-1}$ at 8 TeV. A wide range of spin-two models is excluded at a 99% confidence level or higher, or at a 99.87% confidence level for the minimal gravity-like couplings, regardless of whether assumptions are made on the production mechanism. Any mixed-parity spin-one state is excluded in the $\mathrm{ZZ}$ and $\mathrm{WW }$ modes at a greater than 99.999% confidence level. Under the hypothesis that the resonance is a spin-zero boson, the tensor structure of the interactions of the Higgs boson with two vector bosons $\mathrm{Z} \mathrm{Z}$, $\mathrm{Z}\gamma$, $\gamma\gamma$, and $\mathrm{W} \mathrm{W}$ is investigated and limits on eleven anomalous contributions are set. Tighter constraints on anomalous $\mathrm{HVV}$ interactions are obtained by combining the $\mathrm{HZZ}$ and $\mathrm{HWW}$ measurements. All observations are consistent with the expectations for the standard model Higgs boson with the quantum numbers $J^{\mathrm{PC}}=0^{++}$