Utilización del crédito fiscal de IVA, crédito del artículo 33 bis y uso del gasto tributario relacionado con la adquisición de vehículos

El presente artículo analiza el efecto que tiene el uso de vehículos en las empresas, en lo que respecta al crédito fiscal de IVA, en la utilización del crédito contra el Impuesto de Primera Categoría por compra de activo fijo (crédito del artículo 33 bis de la Ley de Impuesto a la Renta) y en la utilización del gasto tributario

Los inventos del trabajador o invenciones de servicio Marco Jurídico Chileno

La presente memoria de grado realiza un análisis del Título VI “de las invenciones de servicio” de la Ley Nº 19.039 que establece normas aplicables a los privilegios industriales y protección de los derechos de propiedad industrial. Así, el objetivo trazado para esta investigación es analizar los derechos y obligaciones que emanan de la relación contractual entre el trabajador y el empleador, producto de un invento del trabajador. El método empleado para esta investigación es el jurídico dogmático en donde se han analizado las fuentes directas mediatas e inmediatas, utilizando además el paradigma clásico de la investigación. Por último, sobre los resultados obtenidos, se lograron establecer los derechos y obligaciones de ambas partes de la relación laboral producto de una invención de servicio, pero se detectaron ciertos vacíos del Título VI que creo necesario solucionar como señalare en la conclusión

High resolution spectroscopic analysis of seven giants in the bulge globular cluster NGC 6723

Globular clusters associated with the Galactic bulge are important tracers of stellar populations in the inner Galaxy. High resolution analysis of stars in these clusters allows us to characterize them in terms of kinematics, metallicity, and individual abundances, and to compare these fingerprints with those characterizing field populations. We present iron and element ratios for seven red giant stars in the globular cluster NGC~6723, based on high resolution spectroscopy. High resolution spectra ($R\sim48~000$) of seven K giants belonging to NGC 6723 were obtained with the FEROS spectrograph at the MPG/ESO 2.2m telescope. Photospheric parameters were derived from $\sim130$ FeI and FeII transitions. Abundance ratios were obtained from line-to-line spectrum synthesis calculations on clean selected features. An intermediate metallicity of [Fe/H]$=-0.98\pm0.08$ dex and a heliocentric radial velocity of $v_{hel}=-96.6\pm1.3~km s^{-1}$ were found for NGC 6723. Alpha-element abundances present enhancements of $[O/Fe]=0.29\pm0.18$ dex, $[Mg/Fe]=0.23\pm0.10$ dex, $[Si/Fe]=0.36\pm0.05$ dex, and $[Ca/Fe]=0.30\pm0.07$ dex. Similar overabundance is found for the iron-peak Ti with $[Ti/Fe]=0.24\pm0.09$ dex. Odd-Z elements Na and Al present abundances of $[Na/Fe]=0.00\pm0.21$ dex and $[Al/Fe]=0.31\pm0.21$ dex, respectively. Finally, the s-element Ba is also enhanced by $[Ba/Fe]=0.22\pm0.21$ dex. The enhancement levels of NGC 6723 are comparable to those of other metal-intermediate bulge globular clusters. In turn, these enhancement levels are compatible with the abundance profiles displayed by bulge field stars at that metallicity. This hints at a possible similar chemical evolution with globular clusters and the metal-poor of the bulge going through an early prompt chemical enrichment

Social perception of ecosystem services in a coastal wetland post-earthquake : a case study in Chile

Natural disasters can cause abrupt disturbances in coastal wetlands, affecting the social perception of ecosystem services (ES). The Tubul-Raqui coastal wetland is one of the most important wetlands in south-central Chile. Rich in biodiversity, these wetlands provide ES to a population of 2238 inhabitants. The recent M = 8.8 earthquake of 2010 caused a coastal uplift of 1.4 m and substantial morphological, social, and environmental changes. This paper analyzes the social perceptions of the inhabitants of the village of Tubul-Raqui following a large earthquake disturbance with regards to ES provision frequency and their future changes. A statistically representative semi-structured survey was conducted (175 valid surveys) and the data interpreted through factor analysis and statistical tests for independent categorical variables. The perception of cultural and regulating services was significantly greater than that of provisioning services, which were probably the most affected by the earthquake. Residents identified habitat for species, recreation, and hazard regulation as the most important ES. Perception was influenced by the categorical variables of gender, age, and ethnicity; for example, hazard regulation services varied strongly by gender. According to the respondents, the availability of ES will remain stable (50%) or decrease (40%) in the next 50 years, mainly due to anthropogenic drivers; the effect of natural disasters was not mentioned among the main drivers of change

Proper motions in the VVV Survey: Results for more than 15 million stars across NGC 6544

Context: In the last six years, the VVV survey mapped 562 sq. deg. across the bulge and southern disk of the Galaxy. However, a detailed study of these regions, which includes $\sim 36$ globular clusters (GCs) and thousands of open clusters is by no means an easy challenge. High differential reddening and severe crowding along the line of sight makes highly hamper to reliably distinguish stars belonging to different populations and/or systems. Aims: The aim of this study is to separate stars that likely belong to the Galactic GC NGC 6544 from its surrounding field by means of proper motion (PM) techniques. Methods: This work was based upon a new astrometric reduction method optimized for images of the VVV survey. Results: Photometry over the six years baseline of the survey allowed us to obtain a mean precision of $\sim0.51$ mas/yr, in each PM coordinate, for stars with Ks < 15 mag. In the area studied here, cluster stars separate very well from field stars, down to the main sequence turnoff and below, allowing us to derive for the first time the absolute PM of NGC 6544. Isochrone fitting on the clean and differential reddening corrected cluster color magnitude diagram yields an age of $\sim$ 11-13 Gyr, and metallicity [Fe/H] = -1.5 dex, in agreement with previous studies restricted to the cluster core. We were able to derive the cluster orbit assuming an axisymmetric model of the Galaxy and conclude that NGC 6544 is likely a halo GC. We have not detected tidal tail signatures associated to the cluster, but a remarkable elongation in the galactic center direction has been found. The precision achieved in the PM determination also allows us to separate bulge stars from foreground disk stars, enabling the kinematical selection of bona fide bulge stars across the whole survey area. Our results show that VVV data is perfectly suitable for this kind of analysis.Comment: 13 pages, 12 figures, accepted in A&

Reconversion agricola. Un problema de capacidad empresarial en el Talca rural.

440 p.La tesis que se presenta a continuación tiene por objetivo mostrar los beneficios que se habrían realizado mediante una diversificación internacional eficiente (abierta a posiciones largas y cortas en activos financieros internacionales y a lo que en materia de inversiones han realizado las AFP) para los principales fondos de pensiones que han operado en nuestro país en el período Septiembre de 1981 a Diciembre de 1993. El marco teórico de esta tesis está basado en las siguientes teorías: Principios de diversificación de H. Markowitz, Línea del mercado de capitales, Modelo de equilibrio de mercado (CAPM), Indicadores de desempeño (JENSEN, TREYNOR y SHARPE). La metodología utilizada consistió en el cálculo de los retornos mensuales que obtuvieron las 8 AFP consideradas en la muestra, más el sistema de AFP. Luego se obtuvo el retorno que obtendría un inversionista al invertir en una muestra de 15 países, las 8 AFP y el Sistema. En base a lo anterior se realizó la construcción de portafolios eficientes comparando estos resultados con los obtenidos por las AFP. Los resultados empíricos obtenidos muestran la conveniencia de orientar en mayor medida los Fondos de Pensiones a instrumentos financieros internacionales. Si la apertura en los márgenes de inversión en el exterior se hubiese practicado desde el comienzo del sistema de AFP, los retornos ajustados por riesgo de dichas inversiones habrían logrado un mejor desempeño, mejorando el valor esperado de las pensiones que los trabajadores recibirán en el futuro

The VVV Survey RR Lyrae Population in the Galactic Center Region

Indexación: Scopus.We gratefully acknowledge the use of data from the ESO Public Survey program ID 179.B-2002 taken with the VISTA telescope, and data products from the Cambridge Astronomical Survey Unit (CASU). Support for the authors is provided by the BASAL Center for Astrophysics and Associated Technologies (CATA) through grant PFB-06, and the Ministry for the Economy, Development, and Tourism, Programa Iniciativa Cientifica Milenio through grant IC120009, awarded to the Millennium Institute of Astrophysics (MAS). D.M. and M.Z. acknowledge support from FONDECYT Regular grants No. 1170121, and 1150345, respectively. P.H. acknowledges financial support from FONDECYT regular grant 1170305. F.G. acknowledge support from CONICYT-PCHA Doctorado Nacional 2017-21171485 and Proyecto Fondecyt Regular 1150345. J.A.-G. acknowledges support by FONDECYT Iniciacion 11150916. D.M. is also grateful for the hospitality of the Vatican Observatory. This research made use of Astropy, a community-developed core Python package for astronomy; Scikit-learn, NumPy, and matplotlib, a Python library for publication-quality graphics; and Aladin Sky Atlas, developed at CDS, Strasbourg Observatory, France, and TOPCAT.Deep near-IR images from the VISTA Variables in the V a L ctea (VVV) Survey were used to search for RR Lyrae stars within 100 arcmin from the Galactic Center. A large sample of 960 RR Lyrae of type ab (RRab) stars were discovered. A catalog is presented featuring the positions, magnitudes, colors, periods, and amplitudes for the sample, in addition to estimated reddenings, distances, and metallicities, and measured individual relative proper motions. We use the reddening-corrected Wesenheit magnitudes, defined as WKs Ks 0.428 J Ks = - ( - ), in order to isolate bona fide RRL belonging to the Galaxy Center, finding that 30 RRab are foreground/background objects. We measure a range of extinctions from AKs 0.19 = to 1.75 mag for the RRab in this region, finding that large extinction is the main cause of the sample incompleteness. The mean period is P =0.5446±0.0025 days, yielding a mean metallicity of [Fe/H] =-1.30±0.01 (ς = 0.33) dex for the RRab sample in the Galactic Center region. The median distance for the sample is D =8.05±0.02 kpc. We measure the RRab surface density using the less reddened region sampled here, finding a density of 1000 RRab/sq deg at a projected Galactocentric distance RG =1.6 deg. Under simple assumptions, this implies a large total mass (M>109Me) for the old and metal-poor population contained inside RG. We also measure accurate relative proper motions, from which we derive tangential velocity dispersions of ςVl =125.0 and ςVb =124.1 km s-1 along the Galactic longitude and latitude coordinates, respectively. The fact that these quantities are similar indicate that the bulk rotation of the RRab population is negligible, and implies that this population is supported by velocity dispersion. In summary, there are two main conclusions of this study. First, the population as a whole is no different from the outer bulge RRab, predominantly a metal-poor component that is shifted with respect to the Oosterhoff type I population defined by the globular clusters in the halo. Second, the RRab sample, as representative of the old and metal-poor stellar population in the region, has high velocity dispersions and zero rotation, suggesting a formation via dissipational collapse. ©2018. The American Astronomical Society. All rights reserved.https://iopscience.iop.org/article/10.3847/1538-4357/aacf9

Modelo De Movilidad Estudiantil: Mecanismos De Articulación Y Puntos Críticos Para La Política Pública

Existe cierto consenso entre los expertos para definir que la articulación es un proceso integral compuesto por elementos curriculares, pedagógicos, culturales e institucionales. Igualmente, en el marco general de la movilidad estudiantil, estos elementos permiten dar cuenta de los diversos mecanismos y estrategias que son utilizados para este proceso. Considerando que el desarrollo de un tránsito expedito entre los distintos niveles, contextos y sistemas, redunda en la eficiencia y equidad del sistema educativo, el propósito que tiene el presente documento es presentar las bases del modelo de movilidad de Duoc UC, enfatizando en la articulación como estrategia cohesionadora de los itinerarios de formación técnico profesional. Para lo anterior, se utilizó la metodología de estudio de casos para evidenciar la experiencia acumulada por la institución y así compararla con las propuestas presentes en la evidencia internacional, con objeto de generar los cimientos de un modelo de articulación integral. Los resultados evidencian algunos elementos importantes de considerar para la extrapolación hacia la política pública, entre los cuales podemos mencionar la colaboración interinstitucional; la implementación de un marco de cualificaciones para los distintos sistemas, que permita tener un lenguaje y terminología común; la generación de confianzas inter-institucionales; la promoción de acciones tendientes a superar las actitudes adversas hacia la articulación y a su vez las bajas expectativas hacia los estudiantes y de ellos hacia sí mismos; la armonización de los diferentes currículos, tiempos de ajuste, modelos evaluativos y exigencias académicas; y por último, la generación de mecanismos que permitan el financiamiento para los estudiantes que transitan hacia el nivel superior

Operaciones con sentido, con números racionales

Las operaciones con números racionales se inician en la enseñanza primaria, se continúan en secundaria y en cursos siguientes, pero generan fracaso escolar por no interpretar las situaciones que las requieren. En este taller examinamos las operaciones con fracciones, y hacemos propuestas para que se enseñen de manera gradual, basándose en problemas “con sentido matemático”, antes que en los algoritmos de cálculo. Para ello proponemos emplear materiales y recursos que se adapten a los problemas que requieren operaciones con fracciones, y dar mayor presencia a situaciones de fraccionamiento

The Giraffe Inner Bulge Survey (GIBS) II. Metallicity distributions and alpha element abundances at fixed Galactic latitude

High resolution (R$\sim$22,500) spectra for 400 red clump giants, in four fields within $\rm -4.8^{\circ} \lesssim b \lesssim -3.4^{\circ}$ and $\rm -10^{\circ} \lesssim l \lesssim +10^{\circ}$, were obtained within the GIRAFFE Inner Bulge Survey (GIBS) project. To this sample we added another $\sim$ 400 stars in Baade's Window, observed with the identical instrumental configuration. We constructed the metallicity distributions for the entire sample, as well as for each field individually, in order to investigate the presence of gradients or field-to-field variations in the shape of the distributions. The metallicity distributions in the five fields are consistent with being drawn from a single parent population, indicating the absence of a gradient along the major axis of the Galactic bar. The global metallicity distribution is well fitted by two Gaussians. The metal poor component is rather broad, with a mean at $\rm =-0.31$ dex and $\sigma=0.31$ dex. The metal-rich one is narrower, with mean $\rm =+0.26$ and $\sigma=0.2$ dex. The [Mg/Fe] ratio follows a tight trend with [Fe/H], with enhancement with respect to solar in the metal-poor regime, similar to the one observed for giant stars in the local thick disc. [Ca/Fe] abundances follow a similar trend, but with a considerably larger scatter than [Mg/Fe]. A decrease in [Mg/Fe] is observed at $\rm [Fe/H]=-0.44$ dex. This \textit{knee} is in agreement with our previous bulge study of K-giants along the minor axis, but is 0.1 dex lower in metallicity than the one reported for the Bulge micro lensed dwarf and sub-giant stars. We found no variation in $\alpha$-element abundance distributions between different fields.Comment: Accepted for publication in A&