3 research outputs found
Manual de aplicación tributaria local e internacional sobre ingresos provenientes de dividendos, beneficios y utilidades
A través de la presente tesis se desarrolla un trabajo investigativo respecto del ámbito conceptual y pragmático en el cual se encuentran inmersas las diversas aristas del régimen tributario aplicable al impuesto a la renta sobre ingresos provenientes de dividendos, beneficios y utilidades, para cuyo efecto se ha buscado, recopilado y organizado la información de tal forma que sea posible abordar todos los temas planteados y presentarlos de manera sistemática y comprensible para el lector, con lo cual se espera finalmente aportar en la interpretación de la normativa vigente y en la aplicación práctica de los diferentes escenarios. La diversidad de aspectos en los que se aplica el régimen tributario sobre dividendos, beneficios y utilidades, los convenios internacionales suscritos por el Ecuador en materia de impuesto a la renta, y las distintas reformas tributarias y actos normativos que han incidido y reglamentado tal aplicación tributaria, hacen necesario que estudios como el propuesto en este documento crezcan en cantidad y en profundidad, de manera que, tanto Administración Tributaria, como sujetos pasivos y comunidad en general, tengan suficientes fuentes de información que les permita conocer del tema para fines de control, educativos o de inversión económica, y cumplir en debida forma con la normativa tributaria vigente. Al no contarse con muchos estudios en esta materia, la presente tesis espera convertirse en material de lectura para este tan interesante aspecto del sistema tributario
Análisis de Economía Circular y Finanzas Públicas Colaborativas
In Ecuador there are already some planning instruments where each Decentralized Autonomous Governments from the parish, cantonal and provincial are anchored to the National Plan and these in turn with the SDGs, in addition to being with important regulations for the Circular Economic, which goes from the territorial, the environmental and the economic - productive. (UNACEM, 2019), currently sustainability is based on the application of a circular economy in the correct way, the application of circular economy policies in Ecuador, as a public policy to improve collaborative public finances, in order to identify and analyze the current public policies designed for the conservation of the environment and its relationship to the circular economy and Collaborative public finances in Ecuador, likewise it seeks to propose public policies that contain a design with a focus on the conservation of the environment and its application for the execution of the circular economy and Collaborative public finances in Ecuador, the work was carried out with the mixed methodology.
Keywords: circular economy, public finances, public politics, sustainable development.En el Ecuador ya existen algunos instrumentos de planificación en donde cada Gobiernos Autónomo Descentralizado desde lo parroquial, cantonal y provincial se anclan al Plan Nacional y estos a su vez con los ODS, además que se encuentran con normativas importantes para la Económica Circular, que va desde lo territorial, lo ambiental y lo económico – productivo. (UNACEM, 2019), en la actualidad la sostenibilidad se basa en la aplicación de una economía circular de forma correcta, la aplicación de políticas de economía circular en el Ecuador, como política pública para mejorar las finanzas públicas colaborativas, con la finalidad de identificar y analizar las políticas públicas vigentes diseñadas para la conservación del medio ambiente y su relación a la economía circular y las finanzas públicas Colaborativas en el Ecuador, así mismo se busca proponer políticas públicas que contenga un diseño con enfoque a la conservación del medio ambiente y su aplicación para la ejecución de la economía circular y las finanzas públicas Colaborativas en el Ecuador, el trabajo se efectuó con la metodología mixta.
Palabras claves: economía circular, finanzas públicas, políticas públicas, desarrollo sostenible.
ABSTRACT
In Ecuador there are already some planning instruments where each Decentralized Autonomous Governments from the parish, cantonal and provincial are anchored to the National Plan and these in turn with the SDGs, in addition to being with important regulations for the Circular Economic, which goes from the territorial, the environmental and the economic - productive. (UNACEM, 2019), currently sustainability is based on the application of a circular economy in the correct way, the application of circular economy policies in Ecuador, as a public policy to improve collaborative public finances, in order to identify and analyze the current public policies designed for the conservation of the environment and its relationship to the circular economy and Collaborative public finances in Ecuador, likewise it seeks to propose public policies that contain a design with a focus on the conservation of the environment and its application for the execution of the circular economy and Collaborative public finances in Ecuador, the work was carried out with the mixed methodology.
Keywords: circular economy, public finances, public politics, sustainable development.
Información del manuscrito:Fecha de recepción: 25 de abril de 2022.Fecha de aceptación: 01 de julio de 2022.Fecha de publicación: 09 de julio de 2022
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