El entorno empresarial y las condicionantes tributarias y fiscales en América Latina

La primera parte de este estudio versa sobre los temas del crecimiento y el desarrollo y sobre la caracterización de las políticas económicas. La segunda sección se dedica a una caracterización de las condicionantes fiscales con base en las cuales desempeñan sus funciones los Gobiernos de América Latina y el Caribe. En la primera sección se discuten las principales características de las políticas fiscales, monetarias y cambiarias, y con fundamento en ellas se exponen los conceptos centrales relacionados con el desarrollo humano. El principal argumento a sostener aquí es que, en general, los países de menor desarrollo relativo, los que tienen que enfrentar los desafíos sociales más significativos, son también los que poseen condiciones fiscales más débiles o vulnerables. Los intentos de alcanzar mayores niveles de desarrollo implican la necesidad de realizar cambios efectivos en las condiciones fiscales de varios países latinoamericanos.Major issues concerning macroeconomic policies, national economic environments, as well as links which connect these topics to economic growth and human development, form the first section of this study. The second one is devoted to the fiscal conditions Latin American countries need to face, in order to perform their duties. Links between macroeconomic policies and economic growth are discussed here. Then, fundamental characteristics of human development concepts are emphasized, to highlight the dual relationship between economic growth and human development. The core argument to claim in this study is concerning the evidence that Latin American countries which deal with more serious challenges in terms of social and economic conditions are those who have weak fiscal structures. Attempts trying to achieve major levels of development reinforce the need to consider effective changes in fiscal state of affairs in several Latin American countries

Diseño e implementación de tres tipos de sistemas de oxigenación para depósitos de agua de riego en el invernadero de horticultura en la Facultad de Recursos Naturales

El agua de los depósitos del invernadero de horticultura no tenían la cantidad de oxígeno disuelto necesario para que las plantas asimilen bien los nutrientes según investigaciones realizadas por el Ingeniero a cargo del invernadero de horticultura, por lo que se realizó un estudio de todos los métodos y sistemas de oxigenación más utilizados en la industria, se analizó las características principales de cada uno de ellos, y escogió los tres más adecuados para las condiciones de los tanques del invernadero. Los sistemas que se eligieron son: oxigenación por recirculación, por gravedad y mecánico, los mismos que se implementaron para que el oxígeno disuelto este por encima de los 7 mg/l, con un medidor, se realizó la toma de datos correspondientes en cada uno de ellos y se determinó que los tres aumentaron el oxígeno disuelto de tal manera que cumplen con las necesidades requeridas. Para brindar una recomendación de elección de los sistemas de -oxigenación adecuados se tomaron en consideración dos factores importantes que son: el incremento de la cantidad de oxígeno disuelto y el factor económico. Considerando la parte técnica, el sistema que tiene una oxigenación más alta es el mecánico, mientras que por la parte económica el más rentable es el de gravedad, alternativa que se obtuvo después de realizar un análisis costo beneficio calculado, para identificar las alternativas más óptimas y que los costos para su puesta en marcha no sean elevados. Con un temporizador para programación de riego se implementó un sistema de control para que la cantidad de oxígeno disuelto se mantenga constante, para esto se hicieron algunas pruebas variando los tiempos de encendido y apagado, y se concluyó que el tiempo más óptimo de oxigenación es de 30 segundos cada 5 minutos, esto evita que se produzca una caída considerable de oxígeno disuelto. Para un funcionamiento adecuado de los sistemas es recomendable realizar un mantenimiento periódico según indica el plan de mantenimiento y operación.The water in the horticultural greenhouse tanks did not have the amount of disolved oxygen necessary for the plants to assimilate the nutrients well according to research carried out by the engineer in charge of the horticultural greenhouse, so a study was made of all the oxygenation methods and systems most used in the industries, the main characteristics of each one of them were analyzed, and the three most suitable for the conditions of the greenhouse tanks were chosen. The systems that were chosen are: recirculation, gravity and mechanical oxygenation, the same ones that were implemented so that the dissolved oxygen is above 7 mg/l, with a monitor the corresponding data was taken in each one of them and it was determined that all three increased the dissolved oxygen in such a way that fulfill the required needs. In order to provide a recommendation for the choice of appropriate oxygenation systems, two important parameters were taken into consideration: the increase in the amount of dissolved oxygen and the economic parameter. Considering the technical part, the system that has a higher oxygenation is the machanical one, while the economic part the most profitable one is the gravity one, alternative that was obtained after a calculated cost-benefit analysis, to identify the optimal alternatives and that costs for its implementation are not high. With a timer for irrigation programming, a control system was implemented so that the amount of dissolved oxygen remains constant. For this purpose, some tests were made varying the on and off times, and it was concluded that the optimum oxygenation time is 30 seconds every 5 minutes, this prevent a considerable drop in disolved oxygen. For a correct operation of the systems it is recommended to carry out a periodical maintenance and operation plan

Indigenous marginality and social integration in Latin America: Propositional model

El tema abordado analiza las condiciones de marginalidad y las posibilidades de integración social referidas a los grupos indígenas o pueblos originarios de Latinoamérica, problemática que resulta importante para el abordaje de las dificultades de los procesos de convivencia intercultural en la región. El objetivo de esta investigación es formular un modelo proposicional que pueda recoger la vivencia de los grupos indígenas en Latinoamérica a fin de orientar la construcción de mayores niveles de integración social para superar las condiciones de marginalidad indígena de los pueblos testimonio. Esta investigación, de carácter documental cualitativo, ha permitido establecer que, a una segregación o marginalidad económica, con medios de productividad limitados y precarios, se une la marginalidad por motivos étnicos y culturales. Las conclusiones muestran que esto debilita los mecanismos de integración social, especialmente en los denominados pueblos testimonio, herederos de las grandes culturas indígenas en la región, como los aztecas, incas y mayas.The topic discussed analyzes the conditions of marginality and the possibilities of social integration related to indigenous groups or native peoples of Latin America, a problem that is important for addressing the difficulties of intercultural coexistence processes in the region. The objective of this research is to formulate a propositional model that can collect the experience of indigenous groups in Latin America in order to guide the construction of higher levels of social integration to overcome the conditions of indigenous marginality of the testimonial peoples. This research, of a qualitative documentary nature, has made it possible to establish that, to a segregation or economic marginality, with limited and precarious means of productivity, marginality for ethnic and cultural reasons is added. The conclusions show that this weakens the mechanisms of social integration, especially in the so-called testimony peoples, heirs of the great indigenous cultures in the region, such as the Aztecs, Incas and Mayans

Aplicación de los residuos de hormigón en materiales de construcción

The main objective of this study was to determine the possibility of using recycled aggregates coming from concrete to fabricate new concrete and concrete bricks in Chile. The research was done in three steps: The first step was to recover concrete wastes and to determine their physical properties. In the second step, the Faury-Joisel method was applied to obtain the concrete mixture. Finally, the third step consisted of analyzing and studying the use of recycled aggregates in new construction materials following the Chilean technical specifications. As a result, the project concluded that the resistance and average density of recycled concrete is similar to natural concrete fulfilling the specification requirement. However, the concrete bricks resistance decreased approximately by 13% and their fine aggregate content and absorption values were lower than the minimum required by the Chilean specifications (1.03%). On the other hand, even though a slight decrease in the resistance was observed, the use of recycled concrete aggregates was proven to be viable for the fabrication of concrete bricks.El objetivo principal del estudio fue determinar la viabilidad del uso de áridos reciclados de residuos de hormigón en la fabricación de hormigón y bloques de hormigón en Chile. La investigación se realizó en tres etapas: la primera consistió en el proceso de recuperación de los residuos de hormigón y su caracterización física. La segunda, en el diseño de la mezcla de hormigón y sus propiedades mecánicas, según el método Faury-Joisel. La tercera, en el análisis y viabilidad del uso del material de residuo en la fabricación del nuevo material según especificaciones técnicas chilenas. Entre los resultados se estableció que la resistencia y densidad promedio del hormigón con áridos reciclados es muy similar al hormigón con áridos naturales, y que cumple los requerimientos de la norma. Sin embargo, en el caso de los bloques de hormigón, su resistencia disminuye aproximadamente un 13% y su contenido de finos y absorción es levemente menor a la estipulada en la norma (1.03%) cuando se trata de hormigón. Se resalta que aunque existe una disminución en su resistencia, es viable el uso del árido reciclado en la fabricación de bloques de hormigón

Caracterización de la financiación para desarrollo en Colombia (2010-2018): caso empresa ACME SA

The investigation focused on a financing problem, through the analysis of historical data, in a period of 8 years given the feasibility of comparable data, of the company ACME SA. The main objective of this study was to provide an updated characterization of ACME SA 's investments, based on the country's departments and regions, taking into account: (i) each department in Colombia; (ii) each region of the country (Amazonian, Andean, Caribbean, Orinoquia and Pacific); (iii) departments according to competitiveness quartiles; (iv) departments according to quartiles of contribution to gross domestic product (GDP); and, finally, (v) departments according to population quartiles. The methodology used mainly was the linear regression technique. Based on this, the data were grouped by economic and departmental sector to analyze coverage. Therefore, the result of the study provides a highly grounded tool for decision-making, such as directing the strategy for prioritizing development through highly relevant indicators such as GDP, population, and competitiveness.La investigación se centró en una problemática de financiación, a través del análisis de los datos históricos, en un periodo de 8 años, dada la factibilidad de contar con datos comparables, de la empresa ACME SA. El objetivo principal de este estudio fue proporcionar una caracterización actualizada de las inversiones de la firma ACME SA, en función de los departamentos y regiones del país, teniendo en cuenta: (i) cada departamento de Colombia; (ii) cada región del país (Amazónica, Andina, Caribe, Orinoquía y Pacífica); (iii) departamentos conforme a cuartiles de competitividad; (iv) departamentos conforme a los cuartiles de la contribución al producto interno bruto (PIB); y, finalmente, (v) departamentos conforme a cuartiles de población. Como metodología se utilizó principalmente la técnica de regresión lineal. Con base en ello los datos fueron agrupados por sector económico y departamental para analizar la cobertura. Por lo tanto, el resultado del estudio brinda una herramienta altamente fundamentada para la toma decisiones, como lo son el direccionamiento de la estrategia para la priorización del desarrollo a través de indicadores de gran relevancia como lo son el PIB, la población y la competitividad

Characterization of financing for development in Colombia (2010-2018): case company ACME SA

La investigación se centró en una problemática de financiación, a través del análisis de los datos históricos, en un periodo de 8 años, dada la factibilidad de contar con datos comparables, de la empresa ACME SA. El objetivo principal de este estudio fue proporcionar una caracterización actualizada de las inversiones de la firma ACME SA, en función de los departamentos y regiones del país, teniendo en cuenta: (i) cada departamento de Colombia; (ii) cada región del país (Amazónica, Andina, Caribe, Orinoquía y Pacífica); (iii) departamentos conforme a cuartiles de competitividad; (iv) departamentos conforme a los cuartiles de la contribución al producto interno bruto (PIB); y, finalmente, (v) departamentos conforme a cuartiles de población. Como metodología se utilizó principalmente la técnica de regresión lineal. Con base en ello los datos fueron agrupados por sector económico y departamental para analizar la cobertura. Por lo tanto, el resultado del estudio brinda una herramienta altamente fundamentada para la toma decisiones, como lo son el direccionamiento de la estrategia para la priorización del desarrollo a través de indicadores de gran relevancia como lo son el PIB, la población y la competitividad.The investigation focused on a financing problem, through the analysis of historical data, in a period of 8 years given the feasibility of comparable data, of the company ACME SA. The main objective of this study was to provide an updated characterization of ACME SA 's investments, based on the country's departments and regions, taking into account: (i) each department in Colombia; (ii) each region of the country (Amazonian, Andean, Caribbean, Orinoquia and Pacific); (iii) departments according to competitiveness quartiles; (iv) departments according to quartiles of contribution to gross domestic product (GDP); and, finally, (v) departments according to population quartiles. The methodology used mainly was the linear regression technique. Based on this, the data were grouped by economic and departmental sector to analyze coverage. Therefore, the result of the study provides a highly grounded tool for decision-making, such as directing the strategy for prioritizing development through highly relevant indicators such as GDP, population, and competitiveness.Universidad Pablo de Olavid

ETHICS: THE JOURNEY IN SEARCH OF A SATISFYING LIFE.

Background: Health professionals must change the ethics of the "third person", where moral actions carried out by other people are judged as correct / incorrect, for the ethics of the first person oriented to personal excellence, vocation to good and to dignity of a person. Objective: To explore the knowledge and ethical training of health professionals working in the field of Nephrology. Method: A survey of 37 items on the basic notions of ethics was applied to the participants of the annual IMIN Meeting. Results: 85 surveys were obtained, 79% think that the laws enacted today respond to economic interests; 82% express that we cannot accept moral absolutes, however, 89% think that practical reason that directs our behavior recognizes human good in search of plenitude. 44% feel that it is not possible to act according to justice on a regular basis, and 94% express that virtue ethics look to the integral good of the person. Conclusions: The philosophical reflection, so typical of the human being, constitutes an ethical requirement in search of the truth of the good that must be chosen to achieve fullness, in the work of health agents in the field of Nephrology. Keywords: bioethics, nephrology, personal autonomy

Antimicrobial resistance among migrants in Europe: a systematic review and meta-analysis

BACKGROUND: Rates of antimicrobial resistance (AMR) are rising globally and there is concern that increased migration is contributing to the burden of antibiotic resistance in Europe. However, the effect of migration on the burden of AMR in Europe has not yet been comprehensively examined. Therefore, we did a systematic review and meta-analysis to identify and synthesise data for AMR carriage or infection in migrants to Europe to examine differences in patterns of AMR across migrant groups and in different settings. METHODS: For this systematic review and meta-analysis, we searched MEDLINE, Embase, PubMed, and Scopus with no language restrictions from Jan 1, 2000, to Jan 18, 2017, for primary data from observational studies reporting antibacterial resistance in common bacterial pathogens among migrants to 21 European Union-15 and European Economic Area countries. To be eligible for inclusion, studies had to report data on carriage or infection with laboratory-confirmed antibiotic-resistant organisms in migrant populations. We extracted data from eligible studies and assessed quality using piloted, standardised forms. We did not examine drug resistance in tuberculosis and excluded articles solely reporting on this parameter. We also excluded articles in which migrant status was determined by ethnicity, country of birth of participants' parents, or was not defined, and articles in which data were not disaggregated by migrant status. Outcomes were carriage of or infection with antibiotic-resistant organisms. We used random-effects models to calculate the pooled prevalence of each outcome. The study protocol is registered with PROSPERO, number CRD42016043681. FINDINGS: We identified 2274 articles, of which 23 observational studies reporting on antibiotic resistance in 2319 migrants were included. The pooled prevalence of any AMR carriage or AMR infection in migrants was 25·4% (95% CI 19·1-31·8; I2 =98%), including meticillin-resistant Staphylococcus aureus (7·8%, 4·8-10·7; I2 =92%) and antibiotic-resistant Gram-negative bacteria (27·2%, 17·6-36·8; I2 =94%). The pooled prevalence of any AMR carriage or infection was higher in refugees and asylum seekers (33·0%, 18·3-47·6; I2 =98%) than in other migrant groups (6·6%, 1·8-11·3; I2 =92%). The pooled prevalence of antibiotic-resistant organisms was slightly higher in high-migrant community settings (33·1%, 11·1-55·1; I2 =96%) than in migrants in hospitals (24·3%, 16·1-32·6; I2 =98%). We did not find evidence of high rates of transmission of AMR from migrant to host populations. INTERPRETATION: Migrants are exposed to conditions favouring the emergence of drug resistance during transit and in host countries in Europe. Increased antibiotic resistance among refugees and asylum seekers and in high-migrant community settings (such as refugee camps and detention facilities) highlights the need for improved living conditions, access to health care, and initiatives to facilitate detection of and appropriate high-quality treatment for antibiotic-resistant infections during transit and in host countries. Protocols for the prevention and control of infection and for antibiotic surveillance need to be integrated in all aspects of health care, which should be accessible for all migrant groups, and should target determinants of AMR before, during, and after migration. FUNDING: UK National Institute for Health Research Imperial Biomedical Research Centre, Imperial College Healthcare Charity, the Wellcome Trust, and UK National Institute for Health Research Health Protection Research Unit in Healthcare-associated Infections and Antimictobial Resistance at Imperial College London

Country-level gender inequality is associated with structural differences in the brains of women and men

男女間の不平等と脳の性差 --男女間の不平等は脳構造の性差と関連する--. 京都大学プレスリリース. 2023-05-10.Gender inequality across the world has been associated with a higher risk to mental health problems and lower academic achievement in women compared to men. We also know that the brain is shaped by nurturing and adverse socio-environmental experiences. Therefore, unequal exposure to harsher conditions for women compared to men in gender-unequal countries might be reflected in differences in their brain structure, and this could be the neural mechanism partly explaining women’s worse outcomes in gender-unequal countries. We examined this through a random-effects meta-analysis on cortical thickness and surface area differences between adult healthy men and women, including a meta-regression in which country-level gender inequality acted as an explanatory variable for the observed differences. A total of 139 samples from 29 different countries, totaling 7, 876 MRI scans, were included. Thickness of the right hemisphere, and particularly the right caudal anterior cingulate, right medial orbitofrontal, and left lateral occipital cortex, presented no differences or even thicker regional cortices in women compared to men in gender-equal countries, reversing to thinner cortices in countries with greater gender inequality. These results point to the potentially hazardous effect of gender inequality on women’s brains and provide initial evidence for neuroscience-informed policies for gender equality