Permanencia del gravamen a los movimientos financieros en Colombia

Un impuesto es una carga obligatoria que se genera hacia un acreedor fiscal, se encuentra conformado por un sujeto activo quien es la persona que tiene la tarea de recaudar, el sujeto pasivo que es la persona natural o jurídica sobre la cual recae la obligación tributaria, un hecho que genera la obligación de pagar el impuesto, una base gravable, una tarifa y su causación (Miranda, 2018) per se con los impuestos no necesariamente el contribuyente obtiene un servicio o una ganancia para sí, por consiguiente esta es una de las características principales que se pueden encontrar dentro de los impuestos, es que se pagan pero no necesariamente quien lo paga recibe para sí una contraprestación directa, si no que se recibe una contraprestación a diferentes aspectos, necesidades o problemas que se deben suplir dentro de la sociedad como: la educación, la infraestructura, el agro, la economía entre otros aspectos. La economía es el caso del presente trabajo, en 1998 el presidente de la república de Colombia Andrés Pastrana Arango vigente en dicho tiempo en ejercicio de las facultades que le confiere el artículo 215 de la constitución política junto con lo previsto en la ley 137 de 1994 declara estado de emergencia económica y social por medio del decreto 2330 de 1998 debido a que Colombia se encontraba atravesando por una crisis financiera internacional, en donde se observó una gran caída del flujo de los capitales externos en Colombia, crisis en donde las inversiones financieras se vieron disminuidas por diferentes problemas a nivel internacional, las entidades financieras nacionales habían agotado todos los recursos necesarios para poder solventar los problemas que se estaban produciendo en Colombia a raíz de esta crisis, sin embargo se necesitó implementar el decreto de estado de emergencia económica y social para poder mitigar el menoscabo ocasionado por la crisis financiera internacional y poder resolver y brindarle solidez a la situación de los sectores financieros y cooperativos en Colombia.A tax is a mandatory charge that is generated towards a tax creditor, it is made up of an active subject who is the person who has the task of collecting, the taxpayer that is the natural or legal person on whom the tax obligation rests, a fact that generates the obligation to pay the tax, a taxable base, a fee and its causation (Miranda, 2018) per se with taxes not necessarily the taxpayer obtains a service or a profit for himself, therefore this is one of the main characteristics that can be found within taxes, is that they are paid but not necessarily whoever pays receives for himself a direct consideration, if not that a consideration is received to different aspects, needs or problems that must be met within society as: education, infrastructure, agriculture, economics among other aspects. The economy is the case of the present work, in 1998 the president of the Republic of Colombia Andrés Pastrana Arango in force at that time in exercise of the powers conferred on him by article 215 of the political constitution along with the provisions of law 137 of 1994 declares a state of economic and social emergency through decree 2330 of 1998 because Colombia was going through an international financial crisis, where there was a large drop in the flow of external capital in Colombia, a crisis in which financial investments saw diminished by different problems at international level, the national financial entities had exhausted all the necessary resources to be able to solve the problems that were taking place in Colombia as a result of this crisis, nevertheless it was necessary to implement the decree of state of economic and social emergency in order to mitigate the impairment caused by the financial crisis int and to be able to resolve and provide solidity to the situation of the financial and cooperative sectors in Colombia

Mi escuela virtual de Educación Matemática

esde el año 2004 la Licenciatura en Matemáticas, consecuente con el principio de pertinencia de la Investigación en la Universidad de Cundinamarca, emprendió acciones inmediatas orientadas a generar procesos de innovación modernizadora en la formación de docentes investigadores en Educación Matemática que contribuyeran con la construcción gradual de bases sólidas para la línea de investigación del programa10, eje articulador del proyecto curricular

La sostenibilidad ambiental en los grados de Maestro: una propuesta multidisciplinar en el huerto didáctico en el contexto de la catástrofe de la Sierra de la Culebra

Memoria ID2022-057. Ayudas de la Universidad de Salamanca para la innovación docente, curso 2022-2023

Research advances in Risaralda. An overview of 8 experiences

I am honored to present to you this remarkable book, a testament to the invaluable research conducted in the fields of Health, Law, Engineering, and Administrative Sciences. Each chapter within these pages represents the culmination of extensive investigations carried out by dedicated scholars affiliated with the Red Universitaria de Risaralda (RUN), a network comprising 15 esteemed higher education institutions. Risaralda has emerged as a thriving hub for higher education, bolstered by its strategic geographical location, high quality of life, rich biodiversity, and competitive development. Today, Pereira ranks third in the index of university cities, with a student enrollment rate exceeding 63%. Close to 50,000 students pursue academic programs within the department. Notably, three institutions have achieved accreditation for their excellence in education, positioning Risaralda among the most competitive regions in terms of accredited academic programs. As we celebrate the 20th anniversary of the Red Universitaria de Risaralda in 2023, it is with great pride that we reflect on its pivotal role in fostering collaboration among public and private higher education institutions. Our mission has been twofold: attracting students to our region and supporting sustainable development and quality of life for our community. The mesa de investigación (research committee) has diligently coordinated the necessary actions to unite our researchers, facilitating an integrated approach to various disciplines and themes associated with the challenges faced in our region.CONTENT Introduction...................................................................................................................5 CHAPTER ONE. Tobacco Use and Social Skills in Children from Two Schools in Pereira, Colombia .......................................................................................................9 Angélica María Blanco Vanegas, Natalia Jeaneth Carmona Valencia and Ángela Liceth Pérez Rendón CHAPTER TWO. Lesbian visibility: between control and family silence.................................................35 Mireya Ospina Botero and Carolina Carmona Castilla CHAPTER THREE. New centralities in the city of Pereira, 1990-2019 .......................................................65 Cesar Augusto Castaño Galvis CHAPTER FOUR. Bibliometric analysis of scientific publications on the effect of roots on slope stability ...........................................................................................................95 Alejandro Alzate Buitrago, Raúl Alberto Gaviria Valencia, César Augusto Peñuela Meneses, Carlos Alberto Ospina Parra CHAPTER FIVE. Sustainability of local agri-food systems in a municipality of the Eje Cafetero, Colombia...............................................................................................131 Jaime Cardona Ocampo, Orlando Ospina Salazar and Julia Arredondo Botero CHAPTER SIX. Organizational strategies aimed at the Emberá Chamí unified indigenous reservation, Inamurcito community located in the municipality of Pueblo Rico, Risaralda............................................................................................................163 Carla Johana Martínez García and Yenny Marcela Vélez Herrera CHAPTER SEVEN. Psychomotor profile of children between 4 and 5 years old in the city of Pereira, Colombia ...................................................................................................199 Jhonatan Gonzalez-Santamaría and Claudia Jimena Lopez-Garcia CHAPTER EIGHT. Analysis of assembly tasks without the use of vision: an opportunity for the design of support technologies in manufacturing environments.....................217 Gustavo Adolfo Peña Marín, Carlos Andrés Quintero Diaztagle and Juan Diego Gallego Góme

Energy Estimation of Cosmic Rays with the Engineering Radio Array of the Pierre Auger Observatory

The Auger Engineering Radio Array (AERA) is part of the Pierre Auger Observatory and is used to detect the radio emission of cosmic-ray air showers. These observations are compared to the data of the surface detector stations of the Observatory, which provide well-calibrated information on the cosmic-ray energies and arrival directions. The response of the radio stations in the 30 to 80 MHz regime has been thoroughly calibrated to enable the reconstruction of the incoming electric field. For the latter, the energy deposit per area is determined from the radio pulses at each observer position and is interpolated using a two-dimensional function that takes into account signal asymmetries due to interference between the geomagnetic and charge-excess emission components. The spatial integral over the signal distribution gives a direct measurement of the energy transferred from the primary cosmic ray into radio emission in the AERA frequency range. We measure 15.8 MeV of radiation energy for a 1 EeV air shower arriving perpendicularly to the geomagnetic field. This radiation energy -- corrected for geometrical effects -- is used as a cosmic-ray energy estimator. Performing an absolute energy calibration against the surface-detector information, we observe that this radio-energy estimator scales quadratically with the cosmic-ray energy as expected for coherent emission. We find an energy resolution of the radio reconstruction of 22% for the data set and 17% for a high-quality subset containing only events with at least five radio stations with signal.Comment: Replaced with published version. Added journal reference and DO

Measurement of the Radiation Energy in the Radio Signal of Extensive Air Showers as a Universal Estimator of Cosmic-Ray Energy

We measure the energy emitted by extensive air showers in the form of radio emission in the frequency range from 30 to 80 MHz. Exploiting the accurate energy scale of the Pierre Auger Observatory, we obtain a radiation energy of 15.8 \pm 0.7 (stat) \pm 6.7 (sys) MeV for cosmic rays with an energy of 1 EeV arriving perpendicularly to a geomagnetic field of 0.24 G, scaling quadratically with the cosmic-ray energy. A comparison with predictions from state-of-the-art first-principle calculations shows agreement with our measurement. The radiation energy provides direct access to the calorimetric energy in the electromagnetic cascade of extensive air showers. Comparison with our result thus allows the direct calibration of any cosmic-ray radio detector against the well-established energy scale of the Pierre Auger Observatory.Comment: Replaced with published version. Added journal reference and DOI. Supplemental material in the ancillary file

Measurement of the cosmic ray spectrum above 4×10184{\times}10^{18} eV using inclined events detected with the Pierre Auger Observatory

A measurement of the cosmic-ray spectrum for energies exceeding $4{\times}10^{18}$ eV is presented, which is based on the analysis of showers with zenith angles greater than $60^{\circ}$ detected with the Pierre Auger Observatory between 1 January 2004 and 31 December 2013. The measured spectrum confirms a flux suppression at the highest energies. Above $5.3{\times}10^{18}$ eV, the "ankle", the flux can be described by a power law $E^{-\gamma}$ with index $\gamma=2.70 \pm 0.02 \,\text{(stat)} \pm 0.1\,\text{(sys)}$ followed by a smooth suppression region. For the energy ($E_\text{s}$) at which the spectral flux has fallen to one-half of its extrapolated value in the absence of suppression, we find $E_\text{s}=(5.12\pm0.25\,\text{(stat)}^{+1.0}_{-1.2}\,\text{(sys)}){\times}10^{19}$ eV.Comment: Replaced with published version. Added journal reference and DO

Expediciones Humboldt: Honda-Méndez, Tolima

Este informe presenta los resultados de la caracterización biológica de uno de los bosques secos con mejor estado de conservación en el departamento del Tolima, ubicado entre los municipio de Honda, Méndez y Armero-Guayabal. Estos bosques se encuentran en una matriz de ganadería y producción agropecuaria, donde las coberturas boscosas son conservadas por los propietarios, conscientes de la importancia de este ecosistema para la provisión de bienes y servicios ecosistémicos. Esperamos que esta información producto de la capacidad científica del Instituto Humboldt, sea relevante y útil en las decisiones de planificación estratégica tanto en el ordenamiento territorial de los municipios de Honda, Méndez y Armero-Guayabal, como para las decisiones de conservación que se tomen en la regiónBogotáCiencias Básicas de la Biodiversida

Radiaciones ionizantes y su impacto Primer Simposio Internacional sobre Medioambiente (ISE 2017)

Son ya varias las décadas en las que en América Latina se ha trabajado arduamente sobre las radiaciones ionizantes; tanto en las ionizantes directas, tales como las partículas beta positivas y negativas, las partículas alfa, los protones, los mesones cargados, los muones y los iones pesados, así como también en las ionizantes indirectas (las producidas por partículas sin cargas), como las generadas por fotones con energías superiores a los 10 keV y los neutrones. Por otro lado, las radiaciones no ionizantes también han sido objeto de detallados estudios, y muy especialmente las provenientes del Sol, como el factor natural más influyente sobre la Tierra. En esta obra se presentan algunos de los avances en los que han participado reconocidos científicos latinoamericanos, como el Dr. Héctor Vega Carrillo, Dr. Daniel Palacios, Dra. Patrizia Pereyra, Dra. Sheila Serrano, y el Dr. Manuel Ernesto Delgado, entre otros. Esta obra puede ser de interés para profesionales del área de la protección radiológica, la ingeniería ambiental, física de la atmósfera y áreas afines, así como para estudiantes