¿Qué sabemos del robo de combustible en México? Claroscuros de un delito que no cede

El objetivo de este artículo es presentar un diag-nóstico de la calidad de la información sobre robo de combustible en México en dos ver-tientes: la información relativa a la evolución y distribución del fenómeno, y la información relativa a las acciones estatales para combatir-lo. Para ello, acudimos a tres distintas fuentes de información: 1) portales de transparencia proactiva de las diversas instituciones involu-cradas en este problema público, 2) respuestas otorgadas a solicitudes de información sobre el tema realizadas entre 2006-2018, y finalmente, 3) respuestas a solicitudes propias. Encontra-mos que, a pesar de la relevancia pública del problema y de que el nuevo gobierno lo incor-poró en su agenda desde el primer momento, la información continúa dispersa y fragmentada. Los esfuerzos de transparencia sobre este tema son aún insuficientes para generar un debate informado o una evaluación ciudadana de las acciones llevadas a cabo para combatir el robo de combustible.This article aims to analyze the quality of infor-mation on oil theft in Mexico, in two aspects: public data regarding the evolution and distribution of the phenomenon and public data concerning state actions to combat oil theft. To achieve this goal, three different sources are used: 1) proactive transparency portals of governmental institutions involved in this public problem, 2) answers granted to information re-quests issued between 2006 and 2018, and lastly, 3) the answers to the requests made by the authors of this article.Despite the public relevance of the problem and the fact that it has even been part of the new administration's agenda from the start, information remains dispersed and fragmented. Transparency efforts on this issue are still insufficient to generate an informed debate or a citizen evaluation of the governmental actions to face it

Impuesto sobre la renta y complementarios para personas naturales Ordinario - IMAN - IMAS

Durante el segundo semestre del año 2013, se desarrolló una serie de investigaciones orientadas a los métodos de depuración de la declaración de renta y complementarios para personas naturales teniendo en cuenta la Ley 1607 del año 2012, entre los cambios normativos introducidos por dicha ley, algunos de los más relevantes se relacionan con la creación del Impuesto Mínimo Alternativo Nacional (IMAN) para quienes tienen la calidad de empleados para efectos tributarios e Impuesto Mínimo Alternativo Simple (IMAS). La investigación permitió analizar el enfoque que se le debe dar a las declaraciones tributarias y nos llevó a plantear una serie de ejemplos que evidencien los resultados obtenidos con los diferentes métodos y cual tendría un mayor impacto sobre las personas naturales obligadas a declarar.Especialista en Derecho TributarioEspecializació

Oxygen supersaturation adds resistance to a cnidarian: Symbiodiniaceae holobiont under moderate warming in experimental settings

Ocean warming reduces O2 solubility and increases organismal O2 demand, endangering marine life. Coastal ecosystems, however, experience O2 supersaturation during peak daytime temperatures due to metabolic cycles. Recent discoveries show that this environmental supersaturation can reduce the vulnerability of tropical species to warming by satisfying their oxygen requirements. To test whether this also occurs within the cnidarian holobiont, we elevated internal O2 in Cassiopea andromeda at nighttime (i.e. holobiont respiration prevails on Symbiodniaceae O2 production) relying on bell pulsation for ventilation, then experimentally subjected them to thermal stress (+1°C day-1). Though ecologically unrealistic, this approach verified our hypothesis and eliminated confounding factors. Holobionts were exposed to either constant levels of 100% air saturation (100AS) or nighttime supersaturation (NSS; where 100% air saturation transitioned to O2 supersaturation at nighttime). At sublethal temperatures, supersaturation mitigated reductions in holobiont size of ~ 10.37% (-33.418% ± 0.345 under 100AS vs -23.039% ± 0.687 under NSS). Supersaturation alleviated chlorophyll-a loss by 42.73% until 34°C, when counteraction of this process could not be sustained due to excessive thermal stress. Supersaturation also enriched potentially beneficial bacterial taxa of the microbiome and selected a more consistent bacterial community. Although modest, the detected effects show that a O2 surplus increased the resistance of the holobionts to thermal stress

The Seventeenth Data Release of the Sloan Digital Sky Surveys: Complete Release of MaNGA, MaStar and APOGEE-2 Data

This paper documents the seventeenth data release (DR17) from the Sloan Digital Sky Surveys; the fifth and final release from the fourth phase (SDSS-IV). DR17 contains the complete release of the Mapping Nearby Galaxies at Apache Point Observatory (MaNGA) survey, which reached its goal of surveying over 10,000 nearby galaxies. The complete release of the MaNGA Stellar Library (MaStar) accompanies this data, providing observations of almost 30,000 stars through the MaNGA instrument during bright time. DR17 also contains the complete release of the Apache Point Observatory Galactic Evolution Experiment 2 (APOGEE-2) survey which publicly releases infra-red spectra of over 650,000 stars. The main sample from the Extended Baryon Oscillation Spectroscopic Survey (eBOSS), as well as the sub-survey Time Domain Spectroscopic Survey (TDSS) data were fully released in DR16. New single-fiber optical spectroscopy released in DR17 is from the SPectroscipic IDentification of ERosita Survey (SPIDERS) sub-survey and the eBOSS-RM program. Along with the primary data sets, DR17 includes 25 new or updated Value Added Catalogs (VACs). This paper concludes the release of SDSS-IV survey data. SDSS continues into its fifth phase with observations already underway for the Milky Way Mapper (MWM), Local Volume Mapper (LVM) and Black Hole Mapper (BHM) surveys

Avaliação da fixação biológica de nitrogênio livre contra o crescimento de grama no solo degradado

Due to the problems of soil degradation that currently occur, the free nitrogen biological fixers (FNBF), have potential as regenerating microorganisms of this resource. With the objective of evaluating its capacity as a functional group, isolation was sought in selective media Ashby and FBN; after its morphological and biochemical characterization; two types of seeds were inoculated, Zea mays and Brachiaria decumbens; planted in degraded soil (La Ortega property of the Universidad de Medellín). Four treatments were performed with 5 repetitions, during 36 days in the greenhouse. The most outstanding results are those described by Brachiaria decumbens by increasing the dry weight and the length of its roots thanks to a FNBF isolate (AshAssm4); which suggests its potential use to improve revegetalization processes.Los problemas de degradación del suelo que se presentan actualmente permiten que los fijadores biológicos de nitrógeno libre (FBNL), tengan potencial como microorganismos regeneradores de este recurso. Con el objetivo de evaluar su capacidad como grupo funcional, se buscó el aislamiento en medios selectivos Ashby y FBN. Luego de su caracterización morfológica y bioquímica; se inocularon dos tipos de semillas, Zea mays y Brachiaria decumbens; sembradas en un suelo degradado (predio La Ortega de la Universidad de Medellín). Se realizaron 4 tratamientos con 5 repeticiones, durante 36 días en invernadero. Los resultados más destacados los presentó la Brachiaria decumbens al incrementar el peso seco y la longitud de sus raíces gracias a un aislado FBNL (AshAssm4); lo que sugiere su potencial utilización para mejorar los procesos de revegetalización

Transparencia en los ayuntamientos: discrecionalidad en su integración y remuneraciones

Is the culture of transparency rooted in the municipal government? Or is opacity a mean for discretionally managing sits and resources in city halls? In this article, the authors give an account of the state of transparency regarding two basic aspects of municipal government in Mexico: the integration of the council and the remuneration of its members. In theory, the municipal government has been conceived as the space closest to the demands of citizenship, where democratic virtues arise and are exercised. However, what the data shows is that in some city halls of Mexico, there are clear features of arbitrariness and opacity. The authors selected municipalities from the states that held elections in 2017 —Coahuila, Estado de México, Nayarit and Veracruz—, based on the integration and remunerations of the elected municipal officials. The authors analyse the pending agenda in terms of transparency and access to information at the municipal governments.¿Se ha arraigado la cultura de la transparencia en el gobierno municipal? ¿Es la opacidad un recurso para manejar de manera discrecional cargos y recursos en ese nivel de gobierno? El objetivo de este artículo es dar cuenta del estado de la transparencia en dos aspectos básicos del gobierno municipal en México: la integración del cabildo y la remuneración de sus miembros. Desde la teoría, el municipio ha sido concebido como el espacio más cercano a las demandas de la ciudadanía, donde surgen y se ejercen las virtudes democráticas. Sin embargo, lo que muestran los datos es que en algunos municipios persisten claras características de arbitrariedad y opacidad. En este artículo se estudian los municipios de los estados que celebraron elecciones en 2017 —Coahuila, Estado de México, Nayarit y Veracruz—, específicamente sobre la integración y las remuneraciones de los funcionarios municipales electos. Como balance final, se evidencian las tareas pendientes en materia de transparencia y acceso a la información

¿Qué sabemos del robo de combustible en México? Claroscuros de un delito que no cede

This article aims to analyze the quality of information on oil theft in Mexico, in two aspects: public data regarding the evolution and distribution of the phenomenon and public data concerning state actions to combat oil theft. To achieve this goal, three different sources are used: 1) proactive transparency portals of governmental institutions involved in this public problem, 2) answers granted to information requests issued between 2006 and 2018, and lastly, 3) the answers to the requests made by the authors of this article. Despite the public relevance of the problem and the fact that it has even been part of the new administration’s agenda from the start, information remains dispersed and fragmented. Transparency efforts on this issue are still insufficient to generate an informed debate or a citizen evaluation of the governmental actions to face it.El objetivo de este artículo es presentar un diagnóstico de la calidad de la información sobre robo de combustible en México en dos vertientes: la información relativa a la evolución y distribución del fenómeno, y la información relativa a las acciones estatales para combatirlo. Para ello, acudimos a tres distintas fuentes de información: 1) portales de transparencia proactiva de las diversas instituciones involucradas en este problema público, 2) respuestas otorgadas a solicitudes de información sobre el tema realizadas entre 2006-2018, y finalmente, 3) respuestas a solicitudes propias. Encontramos que, a pesar de la relevancia pública del problema y de que el nuevo gobierno lo incorporó en su agenda desde el primer momento, la información continúa dispersa y fragmentada. Los esfuerzos de transparencia sobre este tema son aún insuficientes para generar un debate informado o una evaluación ciudadana de las acciones llevadas a cabo para combatir el robo de combustible

Importance of feedback in the student evaluation process

Many teachers do not consider feedback as part of the process, leaving it aside without giving due importance to it, as part of the student's training, which has generated some deficiencies on the part of teachers by facilitating knowledge to their students, In each of the topics explained in the classroom, this is where the need arises for the teacher to make the proper selection, classification and planning of the subject that has not been understood so that it can be fed back to cover said difficulties. The objective of the research is to show a brief analysis of the importance of feedback in the student evaluation process, especially with the acquisition of significant learning. The methodology applied in the investigation has been the bibliographic analysis, applying the collection of information from various reliable sources to structure a critical analysis through the application of the analytical method - synthetic of the subject and establish the conclusions. The results obtained have shown the role of feedback oriented to educational evaluation for the understanding, construction and application of the topics that are addressed with the students

TOWARDS AN AUTOPOIETIC MANAGEMENT OF HUMAN ACTIVITY SYSTEMS IN MEXICAN TUORISM SECTOR SMES

This paper aims to contextualize the management of human activity systems (HAS) in lodging Mexican SMEs in the tourism environment, given that the management has been constrained in its ability to respond and adapt, this affects the operational dimension as well as the service provided to customers. Complementarity between methodologies and models of systems science allows to set the tourism SMEs concept through the of Warfield’s domain science model. Due to complex interactions derived from the interrelationships among actors engaged in tourism services, it seeks to unify different views about problems faced by human activity system management and establish guidelines between the being and the should of it (Soft Systems Methodology), it is proposed that the adoption of the principles of autopoietic systems can lead management to a state of order and self-organization in the human activity system to influence the efficiency of the total system. Professors and actors with decision-making power within these organizations would benefit from a new perspective in the issues treatment of the human dimension of these companies