Impacto que genera el impuesto de la renta ordinaria en las personas naturales en Colombia

En la presente monografía se explica cuál es el impacto que genera el impuesto de la renta ordinaria en las personas naturales en Colombia, se plantean conceptos y orientaciones básicas que debe tener una persona natural para conocer las reglas de este impuesto y con ello poder determinar si es responsable o no de su presentación y pago; se presenta en un lenguaje sencillo de tal modo que pueda ser interpretado por personas sin conocimientos contables, tributarios. Su elaboración está basada en las dos últimas reformas tributarias emitidas por el Gobierno Nacional, la Ley 1607 de 2012 y la Ley 1739 de 2014 con el propósito de incrementar el recaudo de recursos financieros para reducir poco a poco el déficit y así con la ley 1819 de 2016 busca una mejor equidad, busca cambios estructurales al sistema tributario, y penalización a los evasores. La ley estipula que quienes realicen maniobras para reducir su impuesto a cargo tendrán que afrontar penas de entre 4 y 9 años d prisión, además de cuantiosas multas. El objetivo es analizar los efectos de la reforma tributaria que ha traído para poder declarar el 2016, en especial énfasis sus implicaciones en el impuesto sobre la renta a cargo de las personas naturales, aquí se concluye que a pesar de las buenas intenciones de mejorar en equidad (a través del IMAN e IMAS) no se puede lograr. A través de la ley 1607 del 2012 ha sido ampliada y suficiente debatida en sus aspectos sobre los cambios y novedades al estatuto tributario, para tener una dimensión global sobre el estado de la tributación directa de las personas naturales en Colombia, con 8 la situación de la vigencia de la nueva ley, se intentan algunas comparaciones con la situación del impuesto sobre la renta con su diferente procedimiento IMAS (Impuesto Mínimo Alternativo Simple) , IMAN (Impuesto Mínimo Alternativo Nacional) y renta ordinaria. El impacto directo sobre los tributos, los ambiciosos cambios que trajo la ley 1607 y la 1739, quizás la influencia evidente desde lo positivo es donde el gobierno y el congreso cuyo objetivos principales, apuntaron a el empleo y a la reducción de desigualdad. Donde se incrementó de manera significativa la tributación directa sobre las rentas de trabajo, de manera no muy equilibrada, en dificultades para la aplicación de las normas donde no solo a los ciudadanos del común sino a expertos propios funcionarios de administración financiera la clasificación de las personas naturales. En Colombia la emisión de las reformas tributarias, generó en la economía múltiples planes de acción encaminados a buscar el equilibrio entre los ingresos y gastos públicos. Dichas leyes regulatorias en el ámbito fiscal han afectado el principal actor del escenario económico, quienes son las personas naturales pues finalmente siendo éstos los proveedores de los ingresos hacia las empresas, se ha detectado que su panorama no deja de ser abrumador a la hora de fijar su responsabilidad por el impuesto de renta

Unsaponifiable fraction isolated from grape (vitis vinifera l.) seed oil attenuates oxidative and inflammatory responses in human primary monocytes

Grape (Vitis vinifera L.) seed has well-known potential for production of oil as a byproduct of winemaking and is a rich source of bioactive compounds. Herein, we report that the unsaponifiable fraction (UF) isolated from grape seed oil (GSO) possesses anti-oxidative and anti-inflammatory properties towards human primary monocytes. The UF isolated from GSO was phytochemically characterized by GC-MS and HPLC. Freshly obtained human monocytes were used to analyse the effects of GSOUF (10–100 μg mL−1) on oxidative and inflammatory responses using FACS analysis, RT-qPCR, and ELISA procedures. GSOUF skewed the monocyte plasticity towards the anti-inflammatory non-classical CD14+CD16++ monocytes and reduced the inflammatory competence of LPS-treated human primary monocytes diminishing TNF-α, IL-1β, and IL-6 gene expression and secretion. In addition, GSOUF showed a strong reactive oxygen species (ROS)-scavenging activity, reducing significantly nitrite levels with a significant decrease in Nos2 gene expression. Our results suggest that the UF isolated from GSO has significant potential for the management of inflammatory and oxidative conditions and offer novel benefits derived from the consumption of GSO in the prevention of inflammation-related diseases

Competitividad de la logística de distribución física internacional en Cartagena de Indias caso: cadena de frío para la exportación e importación de productos perecederos vía marítima

El presente proyecto de investigación pretende caracterizar los factores de competitividad presentes en el sector de la Logística de Distribución Física Internacional, en función de los servicios de Cadena de Frío que se ofrecen para productos perecederos de exportación e importación desde y hacia el puerto de Cartagena de Indias. Para tal efecto, se utiliza el enfoque planteado en el modelo de competitividad de Michael Porter mediante la aplicación de una encuesta empresarial diseñada por la Universidad Autónoma de Bucaramanga (UNAB) y de entrevistas a los directivos de empresas del sector logístico que proveen servicios de frío en Cartagena, como instrumentos válidos de primer orden para conocer no solo la realidad actual sino lo que se espera del futuro teniendo en cuenta los tratados de libre comercio que se han suscrito y los que se suscriban en el futuro mediato. Los Servicios de Cadena de Frío son el fundamento para tratar los temas relacionados, como: La Infraestructura Regional (Cartagena de Indias como Puerto); Servicios (Terminales Marítimos y Zonas habilitadas para operaciones existentes); la Capacidad Móvil (Furgones y Contenedores Refrigerados usados en el transporte marítimo); la Capacidad Estacionaria (Bodegas Frigoríficas existentes en los muelles portuarios); el desarrollo del Comercio Exterior como función de las Exportaciones e Importaciones por vía marítima

Evaluación de la sostenibilidad de unidades productivas agropecuarias en los municipios de Chivatá, Soracá y Tinjacá departamento de Boyacá

Mapa multicriterio, Tablas, Imágenes y GraficasEn Boyacá se considera que cerca del 60% de la población depende en forma directa de la agricultura siendo está la actividad fundamental de la economía, genera alta cantidad de empleo rural (Forero et al., 2003), servicios eco sistémicos como de provisión dentro de los cuales se encuentra los recursos naturales, servicios culturales y de regulación, como el control de inundaciones, la calidad del agua y del aire (Corredor, Fonseca, & Páez, 2012). A pesar de estas apreciaciones existe una problemática económica, social y ambiental en las unidades de producción agropecuaria especialmente de la zona centro del departamento Boyacá que ha generado desplazamientos hacia las grandes ciudades y cambios de actividad diferente a la agropecuaria. Teniendo presente estos argumentos se realizó la evaluación de la sostenibilidad de unidades productivas agropecuarias en los municipios de Chivatá, Soracá y Tinjacá del Departamento de Boyacá, utilizando como herramienta el “Marco para la Evaluación de Sistemas de Manejo de recursos Naturales incorporando Indicadores de Sostenibilidad MESMIS”, obteniendo como resultado los niveles de sostenibilidad de las unidades productivas evaluadas y un análisis comparativo del comportamiento de los indicadores dentro de las unidades, con el fin de encontrar aquellas posibles causas que hacen que una unidad tenga mejor desempeño de los niveles de sostenibilidad frente a las otras.In Boyacá is considered that about 60 % of the population depends directly on agriculture is still the main activity of the economy, generates high amount of rural employment ( Forero et al. , 2003), and ecosystem services provision within which is the natural, cultural and regulating services such as flood control, water quality and air ( Corredor, Fonseca, & Paez, 2012). Despite these findings there is an economic, social and environmental problems in the agricultural production units especially in the downtown area Boyacá department that generated trips to the big cities and changes in different agricultural activities. Bearing in mind these arguments evaluating the sustainability of agricultural production units in the municipalities of Chivatá , Soracá and Boyacá Department Tinjacá was performed using as a tool the "Framework for the Evaluation of Systems Management of Natural Resource Sustainability Indicators incorporating MESMIS " resulting in sustainable levels of production units evaluated and a comparative analysis of the behavior of the indicators within the units , in order to find those possible causes that make a unit has better performance against sustainability levels to the other

Molecular detection and characterization of hemoplasmas in the pudu (Pudu Puda), a native CERVID from CHILE

8 Pág. Centro de Investigación en Sanidad Animal (CISA)Hemotropic mycoplasmas cause hemolytic anemia in a variety of wild and domestic mammals. Despite growing evidence about their widespread presence and genetic diversity in wildlife, their presence has never been investigated in Chilean artiodactyls. We aimed to describe the presence and diversity of hemoplasmas in pudus (Pudu puda), a small cervid native to Chile. Hemoplasma infection was assessed in blood samples from 43 wild and 33 captive pudus from central and southern Chile by direct sequencing of the 16S rRNA gene. We detected hemoplasmas in 13%, with no statistical differences between wild (19%) and captive animals (6%). A sequence closely related to Mycoplasma ovis was present both in wild (14%) and captive (6%) pudus. Two previously undescribed sequences, classified in a clade including hemoplasmas from carnivores, were found in one wild pudu each. This study presents the first evidence of the presence of M. ovislike organisms in Chile and of the susceptibility of pudus to infection with hemoplasmas. Further research is needed to understand the pathologic consequences of this pathogen for pudus, its effects at the population level, and their potential impact on the health small ruminants and other wildlife species in Chile.Peer reviewe

CD4+ and CD8+ T-cell responses in bone marrow to fatty acids in high-fat diets

13 Páginas.-- 5 Figuras.--3 TablasObesity is associated with disruptions in the adaptive immune system; however, dietary fatty acids in high-fat diets (HFDs) that induce obesity have consequences that are currently unclear regarding T-cell maintenance in bone marrow (BM). C57BL/6J mice were randomly assigned to isocaloric HFDs formulated with dietary fats rich in saturated fatty acids (SFAs), monounsaturated fatty acids (MUFAs), or MUFAs supplemented with eicosapentaenoic and docosahexaenoic acids for 20 weeks, followed by an analysis of the immunophenotypic feature of lymphocytes (CD3+) T and their subsets CD4+ and CD8+ T cells in spleen and BM, identification of fatty acids in BM extracellular fluid and analysis of the correspondence between fatty acids with the frequency of T-cell subsets in BM. Splenic CD3+ T cells were reduced irrespective of HFDs. In BM, CD3+ T cells were reduced after HFD-SFAs, while CD4+ T cells were increased after HFDs enriched in MUFAs and CD8+ T cells were reduced irrespective of HFDs. In BM extracellular fluid, the content of palmitic and myristic acids increased after HFD-SFAs and that of oleic acid increased after HFDs enriched in MUFAs. There was a statistical correspondence between HFD-induced changes in fatty acids in BM extracellular fluid and HFD-induced changes in the frequency of CD3+ and CD4+ T cells in BM. These findings reveal an undervalued critical role for dietary fatty acids in the selective acquisition of T-cell subsets in BM, highlighting that oleic acid existing in the surroundings of T-cell niches during HFD-induced obesity could be instrumental in the maintenance of CD4+ T cells.This work was supported by a grant AGL2016-80852-R funded by MCIN/AEI/10.13039/501100011033 and by “ERDF A way of making Europe.”Peer reviewe

Mortality from gastrointestinal congenital anomalies at 264 hospitals in 74 low-income, middle-income, and high-income countries: a multicentre, international, prospective cohort study

Summary Background Congenital anomalies are the fifth leading cause of mortality in children younger than 5 years globally. Many gastrointestinal congenital anomalies are fatal without timely access to neonatal surgical care, but few studies have been done on these conditions in low-income and middle-income countries (LMICs). We compared outcomes of the seven most common gastrointestinal congenital anomalies in low-income, middle-income, and high-income countries globally, and identified factors associated with mortality. Methods We did a multicentre, international prospective cohort study of patients younger than 16 years, presenting to hospital for the first time with oesophageal atresia, congenital diaphragmatic hernia, intestinal atresia, gastroschisis, exomphalos, anorectal malformation, and Hirschsprung’s disease. Recruitment was of consecutive patients for a minimum of 1 month between October, 2018, and April, 2019. We collected data on patient demographics, clinical status, interventions, and outcomes using the REDCap platform. Patients were followed up for 30 days after primary intervention, or 30 days after admission if they did not receive an intervention. The primary outcome was all-cause, in-hospital mortality for all conditions combined and each condition individually, stratified by country income status. We did a complete case analysis. Findings We included 3849 patients with 3975 study conditions (560 with oesophageal atresia, 448 with congenital diaphragmatic hernia, 681 with intestinal atresia, 453 with gastroschisis, 325 with exomphalos, 991 with anorectal malformation, and 517 with Hirschsprung’s disease) from 264 hospitals (89 in high-income countries, 166 in middleincome countries, and nine in low-income countries) in 74 countries. Of the 3849 patients, 2231 (58·0%) were male. Median gestational age at birth was 38 weeks (IQR 36–39) and median bodyweight at presentation was 2·8 kg (2·3–3·3). Mortality among all patients was 37 (39·8%) of 93 in low-income countries, 583 (20·4%) of 2860 in middle-income countries, and 50 (5·6%) of 896 in high-income countries (p<0·0001 between all country income groups). Gastroschisis had the greatest difference in mortality between country income strata (nine [90·0%] of ten in lowincome countries, 97 [31·9%] of 304 in middle-income countries, and two [1·4%] of 139 in high-income countries; p≤0·0001 between all country income groups). Factors significantly associated with higher mortality for all patients combined included country income status (low-income vs high-income countries, risk ratio 2·78 [95% CI 1·88–4·11], p<0·0001; middle-income vs high-income countries, 2·11 [1·59–2·79], p<0·0001), sepsis at presentation (1·20 [1·04–1·40], p=0·016), higher American Society of Anesthesiologists (ASA) score at primary intervention (ASA 4–5 vs ASA 1–2, 1·82 [1·40–2·35], p<0·0001; ASA 3 vs ASA 1–2, 1·58, [1·30–1·92], p<0·0001]), surgical safety checklist not used (1·39 [1·02–1·90], p=0·035), and ventilation or parenteral nutrition unavailable when needed (ventilation 1·96, [1·41–2·71], p=0·0001; parenteral nutrition 1·35, [1·05–1·74], p=0·018). Administration of parenteral nutrition (0·61, [0·47–0·79], p=0·0002) and use of a peripherally inserted central catheter (0·65 [0·50–0·86], p=0·0024) or percutaneous central line (0·69 [0·48–1·00], p=0·049) were associated with lower mortality. Interpretation Unacceptable differences in mortality exist for gastrointestinal congenital anomalies between lowincome, middle-income, and high-income countries. Improving access to quality neonatal surgical care in LMICs will be vital to achieve Sustainable Development Goal 3.2 of ending preventable deaths in neonates and children younger than 5 years by 2030

Metodologías aplicables para la recuperación de áreas en situación postaccidente nuclear

Tesis doctoral inédita leída en la Universidad Autónoma de Madrid, Facultad de Ciencias, Departamento de Química Agrícola. Fecha de lectura: 27-9-199