Impacto económico del impuesto a la renta de 2022 en las remuneraciones de los empleados y trabajadores ecuatorianos en relación de dependencia

El impuesto a la renta es una de las fuentes de financiamiento del presupuesto del estado en los diferentes países, que grava las ganancias de las actividades de explotación, producción o servicios que realizan las personas naturales o jurídicas. En Ecuador esto es potestad del Presidente de la República según el Código tributario, proponiendo leyes a la Asamblea Nacional para optimizar su recaudación, que la administra a través del Servicio de Rentas Internas; así en diciembre de 2021 aprobó una nueva normativa para el 2022, que amplió la base imponible y aumentó este impuesto a las remuneraciones en relación de dependencia de los empleados y trabajadores, que fue el problema de esta investigación y su objetivo determinar el incremento a pagar. La metodología consistió en organizar los materiales según el objetivo y clasificarlos por las fuentes requeridas, considerando su pertinencia, exhaustividad y actualidad; los métodos usados fueron: analítico y sintético, inductivo y deductivo, histórico o comparativo, para entender sus causas y determinar sus impactos. Los cálculos del incremento de este impuesto en este año es el resultado del trabajo, que demuestran sus impactos, disminuyendo significativamente el poder adquisitivo de las remuneraciones comparadas con el año anterio

Wastewater Treatment System Optimization for Sustainable Operation of the SHARON–Anammox Process under Varying Carbon/Nitrogen Loadings

Partial nitritation (PN) coupled with the anaerobic ammonium oxidation (Anammox) process has improved ammonium removal in wastewater treatment plants (WWTPs). The operation conditions of this process, i.e., the dissolved oxygen (DO) and the influent ammonium and nitrite concentrations, drive the process to an equilibrium to suppress nitrite-oxidizing bacteria and achieve a proper nitrite over ammonium (NO2/NH4) ratio. This study aimed to implement a set of control strategies in a WWTP model BSM2-SHAMX, combining PN in a single reactor system for high-activity ammonia removal over nitrite (SHARON) to an Anammox reactor, using proportional–integrative–derivative (PID) control and model predictive control (MPC) in a cascade. For correct coupling, the PN should maintain an output NO2/NH4 ratio between 1 and 1.3, suitable for the Anammox process. In the cascade controller feedback loop, the primary control loop controls the NO2/NH4 ratio through the DO concentration from the secondary control loop, which guarantees better effluent nitrogen removal. The performance of the plant was assessed by evaluating the control strategies with different influent carbon/nitrogen (C/N) loadings. The study results showed that the MPC controllers provided better results, with an improvement of 36% in the operational cost compared to the base case with a cost around 26,000 EUR/d, and better nitrogen removal surpassing 90% removal, 10% more than the base case

Análisis de la Operación de los Humedales de Flujo Sub-Superficial en la Remoción de Contaminantes Ambientales.

El desarrollo de la humanidad es el principal motor para la creación de materiales de sobrevivencia para la misma; a medida que el tiempo ha pasado, se han desarrollado técnicas de extracción de minerales y de industrialización de alimentos, ropa, etc. el planeta se ha convertido en la fuente principal de subsistencia del hombre. debido a este avance y constante movimiento y cambio de la naturaleza de este planeta, se han visto afectados los recursos del mismo. el agua es un recurso que actualmente preocupa bastante por el mal manejo de la misma, se la ha contaminado con residuos de industrias, casas, etc. se ha utilizado el agua para consumo humano pero no se ha procurado no sobreexplotarla. en vista de esto, en los últimos años se han comenzado a desarrollar técnicas de recuperación para mitigar el daño causado al agua, una de éstas es el uso de humedales como sistemas de tratamiento de agua. esta alternativa en realidad no es nueva.GuayaquilIngenierO Civi

Prospective observational cohort study on grading the severity of postoperative complications in global surgery research

Background The Clavien–Dindo classification is perhaps the most widely used approach for reporting postoperative complications in clinical trials. This system classifies complication severity by the treatment provided. However, it is unclear whether the Clavien–Dindo system can be used internationally in studies across differing healthcare systems in high- (HICs) and low- and middle-income countries (LMICs). Methods This was a secondary analysis of the International Surgical Outcomes Study (ISOS), a prospective observational cohort study of elective surgery in adults. Data collection occurred over a 7-day period. Severity of complications was graded using Clavien–Dindo and the simpler ISOS grading (mild, moderate or severe, based on guided investigator judgement). Severity grading was compared using the intraclass correlation coefficient (ICC). Data are presented as frequencies and ICC values (with 95 per cent c.i.). The analysis was stratified by income status of the country, comparing HICs with LMICs. Results A total of 44 814 patients were recruited from 474 hospitals in 27 countries (19 HICs and 8 LMICs). Some 7508 patients (16·8 per cent) experienced at least one postoperative complication, equivalent to 11 664 complications in total. Using the ISOS classification, 5504 of 11 664 complications (47·2 per cent) were graded as mild, 4244 (36·4 per cent) as moderate and 1916 (16·4 per cent) as severe. Using Clavien–Dindo, 6781 of 11 664 complications (58·1 per cent) were graded as I or II, 1740 (14·9 per cent) as III, 2408 (20·6 per cent) as IV and 735 (6·3 per cent) as V. Agreement between classification systems was poor overall (ICC 0·41, 95 per cent c.i. 0·20 to 0·55), and in LMICs (ICC 0·23, 0·05 to 0·38) and HICs (ICC 0·46, 0·25 to 0·59). Conclusion Caution is recommended when using a treatment approach to grade complications in global surgery studies, as this may introduce bias unintentionally

The surgical safety checklist and patient outcomes after surgery: a prospective observational cohort study, systematic review and meta-analysis

© 2017 British Journal of Anaesthesia Background: The surgical safety checklist is widely used to improve the quality of perioperative care. However, clinicians continue to debate the clinical effectiveness of this tool. Methods: Prospective analysis of data from the International Surgical Outcomes Study (ISOS), an international observational study of elective in-patient surgery, accompanied by a systematic review and meta-analysis of published literature. The exposure was surgical safety checklist use. The primary outcome was in-hospital mortality and the secondary outcome was postoperative complications. In the ISOS cohort, a multivariable multi-level generalized linear model was used to test associations. To further contextualise these findings, we included the results from the ISOS cohort in a meta-analysis. Results are reported as odds ratios (OR) with 95% confidence intervals. Results: We included 44 814 patients from 497 hospitals in 27 countries in the ISOS analysis. There were 40 245 (89.8%) patients exposed to the checklist, whilst 7508 (16.8%) sustained ≥1 postoperative complications and 207 (0.5%) died before hospital discharge. Checklist exposure was associated with reduced mortality [odds ratio (OR) 0.49 (0.32–0.77); P\u3c0.01], but no difference in complication rates [OR 1.02 (0.88–1.19); P=0.75]. In a systematic review, we screened 3732 records and identified 11 eligible studies of 453 292 patients including the ISOS cohort. Checklist exposure was associated with both reduced postoperative mortality [OR 0.75 (0.62–0.92); P\u3c0.01; I2=87%] and reduced complication rates [OR 0.73 (0.61–0.88); P\u3c0.01; I2=89%). Conclusions: Patients exposed to a surgical safety checklist experience better postoperative outcomes, but this could simply reflect wider quality of care in hospitals where checklist use is routine

Critical care admission following elective surgery was not associated with survival benefit: prospective analysis of data from 27 countries

This was an investigator initiated study funded by Nestle Health Sciences through an unrestricted research grant, and by a National Institute for Health Research (UK) Professorship held by RP. The study was sponsored by Queen Mary University of London