La relación existente entre el Estado y los ciudadanos remonta épocas antiguas, donde se le exigía la contribución para el pago de los gastos de la monarquía, con el desarrollo del hombre moderno nace la Relación Jurídica Tributaria, donde esta representa la personificación tanto de la potestad de imposición como del deber de contribución, mejor conocidos y aceptados como Sujeto Activo y Sujeto Pasivo, a través de las distintas acepciones, en tal sentido se analiza esta relación a la luz del (...) ordenamiento jurídico venezolano, enmarcada en una investigación de tipo documental, mediante la observación directa y aplicándola hermenéutica jurídica y teniendo como bases fundamentales la Constitución de la República Bolivariana de Venezuela (Asamblea Nacional Constituyente, 1999), Código Orgánico Tributario (Asamblea Nacional, 2001), jurisprudencia patria y de la doctrina tanto nacional como extranjera, se determinó en esta investigación la génesis de la Relación Jurídica Tributaria a través de los actores intervinientes, Sujeto activo, Sujeto Pasivo en sus distintas posiciones, contribuyente solidario, contribuyente Responsable, de igual forma la Relación Jurídica Tributaria desencuentra fundamentada en el hecho imponible, siendo esta la raíz de la tributación a cualquier nivel, bien sean impuestos, tasas o contribuciones. Igualmente la base imponible, significa representación monetaria del hecho imponible la cual será objeto de un tratamiento fiscal para una determinación de un tributo a pagar. (shrink)

Although it has acquired an extraordinary social diffusion, entrepreneurial education has a certain lack of definition associated with its conceptualisation and meaning. It seems clear that entrepreneurial education is linked to the economic sphere, but it is not limited to the productive sector. The idea of entrepreneurial education has been progressively enriched, being linked to the development of skills for personal growth and social progress. Further clarification of the meaning and scope of entrepreneurial education is, therefore, needed. Thus, it is (...) relevant to analyse entrepreneurial identity in the context of personal identity via the theoretical–explanatory investigation of a model developed in two phases. A critical analysis leads us to study the different factors that intervene in the configuration of this identity in an attempt to construct a systemic map of entrepreneurial action. Between the private and the public, entrepreneurs seek new ways of facing the challenges of our times, trying to find new ways of regenerating the links between individuals and institutions and with society in general. In this sense, we show how entrepreneurial educational ecosystems acquire relevance insofar as they consider the subject as the principle of action rather than merely the result of various contextual factors. (shrink)

En este volumen se reúne una serie de textos que responden desde diferentes perspectivas a las características principales de la Estética hoy. Cine, poesía, traducción, teorías y fundamentos de las artes, historia de las artes y de las ideas estéticas, estudio de las metodologías, "los procedimientos técnicos de creación y conservación de las obras de arte", teoría y filosofía de la música o estudios de las manifestaciones artísticas relacionadas más directamente con nuestro presente son algunos de los temas que aparecen (...) aquí tratados por diferentes especialistas. El objetivo que se pretende con ello es enmarcar la Estética en un ámbito caracterizado por la variedad, la transversalidad y la interdisciplinariedad. (shrink)

Despite its biological importance, the mechanism of formation of cutin, the polymeric matrix of plant cuticles, has not yet been fully clarified. Here, for the first time, we show the participation in the process of lipid vesicles formed by the self‐assembly of endogenous polyhydroxy fatty acids. The accumulation and fusion of these vesicles (cutinsomes) at the outer part of epidermal cell wall is proposed as the mechanism for early cuticle formation. BioEssays 30:273–277, 2008. © 2008 Wiley Periodicals, Inc.

Este trabajo presenta los resultados preliminares obtenidos en la conformación del Atlas Iberoamericano en Bioética que ha desarrollado el Centro Anáhuac de Desarrollo Estratégico en Bioética (CADEBI) respecto a la identificación y análisis de las instituciones de Bioética existentes en la Región. Se realizó una revisión documental a través de motores de búsqueda, bases de datos, redes sociales y otras fuentes. La información obtenida se agrupó en seis diferentes categorías de acuerdo con la estructura, objetivos y actividades que desarrollan. De (...) esta manera, se realizó un diagnóstico inicial con base en las fuentes documentales disponibles en la Web. Como parte de los resultados, se identificaron 157 instituciones en 25 países; así como la variación en la densidad institucional, concentrándose principalmente en España (29 instituciones), México (26 instituciones), Argentina (17 instituciones), Brasil (13 instituciones), Chile (11 instituciones) y Colombia (8 instituciones). Además, se resalta la importancia de las comisiones nacionales de bioética en el desarrollo institucional, señalando la relación entre el avance científico y tecnológico de los países y el desarrollo de la bioética. El texto concluye con la propuesta de crear un Observatorio de la Red Iberoamericana de Bioética para documentar y promover el intercambio institucional y científico en la Región, así como algunas recomendaciones derivadas del desarrollo de este trabajo. (shrink)

El objetivo de este artículo es definir qué son los estudios culturales, de género y literarios. Reflexionar acerca de la relación que hay entre ellos. Debatir cómo es posible el hecho de que puedan intersectarse éstos. E intentar explicar el funcionamiento teórico y metodológico de dichas interdisciplinas. Asimismo, este trabajo ofrece un panorama general con respecto a la situación actual de los estudios de género y los estudios literarios con esta perspectiva en México: ¿qué es lo que se está haciendo?, (...) ¿cómo?, ¿en dónde? (shrink)

Manifiesto del águila y la serpiente.--Dialéctica mundial.--Ser y significado de la filosofía.

Donde la palabra se torna insuficiente y la realidad se vuelve inenarrable, la imagen y la ficción pueden convertirse en el único resquicio para contar lo que debe ser contado. Es por ello que el álbum ilustrado se revela como idóneo para abordar la cuestión del Holocausto con un público infantil y juvenil. Este artículo presenta el análisis de los rasgos definitorios de los álbumes con tal temática mediante el estudio de un corpus de cuatro ejemplos, y ahonda en las (...) posibilidades didácticas de un título en particular, Bruno. El niño que aprendió a volar, de Nadia Terranova y Ofra Amit. Los resultados nos hacen concluir que es posible crear desde el lirismo imágenes para enseñar la más infame atrocidad. (shrink)

Relativamente ao ius gentium deparamo-nos com três questões relacionadas: existe na antiga Roma um Direito internacional? Pode dizer-se que sim em dois aspectos: ao estabelecer-se o direito das embaixadas e da guerra e ao regular os pactos internacionais. Internamente, contudo, existirá um directo étnico, um reconhecimento e um respeito pelas diferenças culturais que se verificavam entre as diversas nações e cidades do Orbe? E, mais concretamente, até que ponto é que Roma era tolerante com as diversas religiões das distintas culturas (...) ou, então, proselitista? O ius gentium aplica-se a cada um destes níveis. Estudamos o caso da relação Roma-Gades e os dados com que contribui para a resolução destas questões. (shrink)

This study aims to evaluate the impact of an educational intervention on social competence and social acceptance among adolescents. The participants were 106 adolescents aged 12-15 years (M = 13.41 years; SD = 0.81 years). Participants were randomly assigned to the control group (n = 44) and an experimental group (n = 69). In the experimental group, an intervention based on the Sport Education Model (SEM) was applied. While in the control group, an intervention based on the Traditional Model of (...) Direct Instruction (TM-DI) was carried out. An experimental design with repeated pretest and posttest measurements was developed. The Adolescent Multidimensional Social Competence Questionnaire (AMSC-Q) was used to assess social competence. The Guess Who (GW4) questionnaire was used to assess social acceptance (SA) among peers. The preliminary results obtained in this investigation showed that the intervention based on the SEM (experimental group) promoted greater improvements in some indicators of social competence and social acceptance among peers than those obtained with the TM-DI (control group). Furthermore, the results confirm a similar impact of the intervention between boys and girls. It is also relevant to note that these findings highlight the efficacy, feasibility, and suitability of this educational intervention with adolescents. (shrink)

Previous research has shown positive relationships between fitness level and different cognitive abilities and academic performance. The purpose of this study was to explore the relationships between logical–mathematical intelligence and mathematical competence with physical fitness in a group of pre-adolescents. Sixty-three children from Castro del Río, aged between 11 and 12 years, participated in this research. The Superior Logical Intelligence Test and the EVAMAT 1.0–5 battery were used. Physical fitness was evaluated by the horizontal jump test, the 4×10 meter speed–agility (...) test, and the Course Navette test. The analyses showed positive relationships between physical fitness with logical–mathematical intelligence and mathematical competence. Specifically, linear regression analyzes indicated that the 4×10 speed–agility test significantly predicted mathematical competence and the horizontal jump test significantly predicted logical–mathematical intelligence. These results are in agreement with previous research, highlighting the importance of improving physical fitness from an early age due to its benefits for intellectual and academic development. (shrink)

A partir de los “ejemplares” kuhnianos, lo que significa incorporar los instrumentos en los procesos de cambio, y sustituir el concepto de revolución por el de transformación, se describe la construcción y el desarrollo de la química identificando su método particular: análisis y síntesis. Todo ello acompañado por el surgimiento de nuevas subdisciplinas y de nuevas entidades u objetos epistémicos, que acumuladas, se fueron integrando en los robustos ejemplares de sus cambiantes prácticas, al mismo tiempo que se introdujeron importantes modificaciones (...) industriales. (shrink)

Cancer is a chronic disease that causes the most deaths in the world, being a public health problem nowadays. Even though breast cancer affects the daily lives of patients, many women become resilient after the disease, decreasing the impact of the diagnosis. Based on a positive psychology approach, the concept of co-vitality arises understood as a set of socio-emotional competencies that enhance psychological adaptation. In this sense, emotional intelligence is one of the main protective factors associated with resilience. However, it (...) is not always as beneficial as it seems, and can lead to collateral effects on psychological adjustment. Given this controversy, this study aims to find the specific processes through which the dimensions of Perceived Emotional Intelligence can act as a risk or protective factor in the development of resilience. The total sample was 167 women, 46.7% were breast cancer survivors, and 53.3% were healthy controls. The selection of women with breast cancer carries out randomly, recruited through the Oncology Units. The sample completed measures of resilience and PEI, through Resilience Scale and TMMS-24. The results showed that breast cancer survivors showed higher age and greater levels of resilience and mood repair than healthy women. The mediation analysis revealed that breast cancer survival and PEI predicted 28% of the variance of resilience. The direct effects showed that emotional clarity and mood repair increased resilience levels. Although breast cancer did not predict resilience directly, it does through mood repair by an indirect process. Besides, the analysis showed that emotional attention played a role in vulnerability, decreasing mood repair, and resilience. These research support theories that point to a possible dark side of PEI, thus, a great level of emotional attention makes dark the positive effect of mood repair and personal growth if a clear perception of emotions does not complement it. These results provide empirical support concerning the need to work complementary each dimension of PEI to avoid unwanted effects on intrapersonal adjustment. (shrink)

Firm managers play an important role in the implementation of corporate social responsibility (CSR) actions. Education is emerging as the key factor in developing a sense of moral responsibility amongst the business students who will eventually become company managers and decision makers. The aim of this research is, thus, twofold. First, to analyze the existence of a direct positive correlation between university students’ perception of CSR and its impact on business performance; and second, to examine the extent to which two (...) factors (advantages brought by CSR and responsibilities toward stakeholders) act as mediation variables in the aforementioned correlation. The analysis was performed with a sample of 390 business‐related university students. Amongst the potential contributions made by this study we can highlight the possibility of knowing future managers’ way of thinking and of knowing the aspects where educational centers might improve their CSR teaching. (shrink)

Resumen: En este artículo se presentan los resultados iniciales del análisis del fenómeno del habla ascendente registrada en enunciados en foco amplio en seis hablantes monolingües de español y seis hablantes nativos de mapudungun con manejo funcional de español de la IX Región. Se analizaron acústicamente los fragmentos entonativos de los primeros cinco minutos de conversación de los hablantes bilingües para describir las alturas tonales de las sílabas nucleares y postnucleares. Estos se compararon con los enunciados equivalentes de hablantes monolingües. (...) Los resultados expresados en notación fonológica y en semitonos muestran una tendencia a un mayor ascenso tonal en hablantes de la zona precordillerana en comparación con hablantes de zonas rurales más próximas a la capital de la Región.: This paper presents preliminary outcomes of the analysis of the rising tone phenomenon found in utterances with a wide focus produced by six monolingual Spanish speakers and six native speakers of Mapudungun who have a functional command of Spanish, all of them from Región de La Araucanía in Chile. The intonational phrases of the five first minutes of conversation with native speakers were analyzed in order to describe the pitch of nuclear and postnuclear syllables. These were later compared with equivalent utterances produced by monolingual speakers. The outcomes, expressed in phonological notation and in semitones, show a tendency to a higher tone rise in speakers from the foothills of the Andes mountain range as compared with speakers from rural areas located nearer the capital of the Region. (shrink)

En 1670, el autor español Juan Caramuel publicó en Italia el segundo tomo de una magna obra, Mathesis biceps (publicada en latín), sobre el saber matemático de su época. En el mismo se incluía un capítulo (un "sintagma" según el propio Caramuel), titulado Kybeia ("juegos de dados" en griego), donde el autor introduce su idea del origen del juego y resuelve algunos problemas relacionados con los mismos, convirtiéndose en una de las obras tempranas sobre cálculo de probablidades. En este texto (...) se da un repaso a los antecedentes al trabajo de Caramuel relacionados con el cálculo de probabilidades, se analiza punto por punto la aportación de este autor al nuevo cálculo en su Kybeia, y se añade la traducción al castellano del mismo. (shrink)

Training for sustainable development is an educational challenge of prime importance. Physical activity and sports in natural environments provide training committed to sustainability and environmental education. The objective of this study was to assess the effects of an undergraduate training program in Physical Activities and Sports in Natural Environments concerned with sustainable development. A total of 113 students from the Autonomous University of Madrid who are studying a Bachelor’s Degree in Physical Activity and Sports Sciences and a Master’s Degree in (...) Teacher Training for Secondary Education and High School were involved. Specifically, we aimed to assess the impact of this training program on three dimensions related to Environmental Education. Its effect was also examined bearing in mind students’ sex, age and educational profile. Mixed-methods were used: for the quantitative approach, data were collected with the Environmental Attitude in Physical Activities in Natural Environments validated scale; for the qualitative approach individual reflective diaries completed by students that attended the program were analyzed. The results show positive effects on the students regarding the three dimensions of Environmental Education, for both the sportive and educational training profiles. The quantitative results do not present significant differences concerning the gender variable, although the qualitative information shows that female students perceived a greater environmental sensitivity during their practices. Regarding the age variable, significant differences are found in the youngest students with an educational profile. To conclude, the study ratifies that the program carried out generated improvements in terms of knowledge, behaviors and attitudes toward the environment and sustainable development. Future research should use larger samples and consider other variables related to education for sustainability. (shrink)

The Air Quality Index (AQI) shows the state of air pollution in a unique and more understandable way. This work aims to forecast the AQI in Algeciras (Spain) 8 hours in advance. The AQI is calculated indirectly through the predicted concentrations of five pollutants (O3, NO2, CO, SO2 and PM10) to achieve this goal. Artificial neural networks (ANNs), sequence-to-sequence long short-term memory networks (LSTMs) and a newly proposed method combing a rolling window with the latter (LSTMNA) are employed as the (...) forecasting techniques. Besides, two input approaches are evaluated: using only the data from the own time series of the pollutant in the first case or adding exogenous variables in the second one. Several window sizes are employed (24, 28 and 72 hours) with ANNs and LSTMNAs. Additionally, several feature ranking methods are applied in the exogenous approach to select the most relevant lagged variables to feed the models. Results show how the proposed exogenous approach increases the performance of the prediction models. Besides, the newly proposed method LSTMNA provides the best performances in most of the cases evaluated. Hence, it constitutes an exciting alternative to standard LSTMs and ANNs to predict pollutants concentrations and, consequently, the AQI. (shrink)