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Copyright of Investigación Económica is the property of Universidad Nacional Autonoma de Mexico, Facultad de Economia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The legislator assumed that an application should be submitted for retirement and disability benefits from the general insurance system. When determining the form and content of the application, the legislator did not directly specify its legal nature, which is important for both the applicant and the pension authority. The specific nature of the benefit application implies legal consequences in terms of legal, factual and technical actions undertaken by the pension authority after submitting the benefit application. By analyzing the existing legal norms of a procedural nature, it is possible to determine these effects and, through their prism, determine the nature of an application for a pension benefit as an important element of a legal transaction. [ABSTRACT FROM AUTHOR]

Copyright of Religación: Revista de Ciencias Sociales y Humanidades is the property of Religacion: Revista de Ciencias Sociales y Humanidades and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

With a theoretical approach to tax incentives, direct taxes and their incidence on cooperatives, it was sought to identify the current Latin American legal systems for Income Tax. Especially, the norms that include the legal figures for the release of the tax are analyzed, verifying its scope, requirements and procedures for its application. It is based on the fact that the granting of incentives is based on the principle of tax equity and on the recognition of the countries about the benefits that they contribute to social and economic development. Therefore, the research is based on theoretical guidelines on incentives and equity for cooperatives. It is recognized that the region is heterogeneous but that it shares legal similarities, which makes it possible to contrast its regulations. For this reason, the comparative method was considered suitable. With this, the particularities of the normative systems of seventeen nations were understood, through the confrontation of their tax precepts, allowing the identification of their convergences and divergences. The results show that most of the countries integrate exemptions in the various legal devices and, to a lesser extent, countries that tax cooperatives with reduced rates or tariffs were distinguished. [ABSTRACT FROM AUTHOR]

La elusión tributaria es un mecanismo para obviar el pago del impuesto, aprovechando vacíos legales. El objetivo de esta investigación fue analizar la elusión tributaria y su relación con la recaudación del impuesto a la renta en el Perú. El estudio, es descriptivo correlacional, de diseño no experimental, considerando una muestra de selección aleatoria de 400 negocios, a la cual se aplicó un cuestionario como instrumento de recolección de datos. Los resultados dan cuenta que el 30,80% de las empresas conoce sobre la elusión tributaria; el 31% considera que la elusión tributaria disminuye la recaudación; el 70%, no cumple con el pago de los impuestos. Se concluye que la elusión tributaria se relaciona con la recaudación del impuesto a la renta en el Perú, puesto que la recaudación es baja, y el 42% de los encuestados sostiene que se debe a una elusión tributaria alta, por lo tanto, se debe incentivar a los empresarios para incrementar la recaudación de impuestos puesto que la elusión tributaria afecta al desarrollo económico y social de una nación.

This article examines the relationship between socioeconomic factors and household income levels in coastal and island communities in South Sulawesi. The study finds that age, education, and occupation significantly impact family income in poor coastal communities. The research suggests targeted interventions such as free education and alternative livelihoods to reduce poverty. The text also discusses various theories on the causes of poverty, including economic underdevelopment, cultural beliefs, and structural factors. It concludes by highlighting the need to address the root causes of poverty and the limitations of poverty alleviation programs. [Extracted from the article]

This study uses a quantitative methodological approach with geographically weighted regressions to address the phenomenon of investification in the Greater Santiago rental market. Using the collection and analysis of transaction data and urban indicators, the location patterns of residential investments are explored for specific urban functions at the census tract level. The analysis reveals that proximity to higher education institutions, stability in rental prices, and the presence of older adults are determining factors in the selection of investment properties. These findings evidence the transformation of the urban landscape as rental spaces for capital and highlight the growing socio-spatial segmentation, thus underlining the need for regulations that address the implications of investification in the urban dynamics of Greater Santiago. [ABSTRACT FROM AUTHOR]

The Latin American Integration Route (RILA), or bioceanic corridor, is a project aiming to integrate Mato Grosso do Sul (MS) with the Ports of Northern Chile. The city of Porto Murtinho (MS), located on the banks of the Paraguay River, is where a bridge is being built to connect this city to the municipality of Carmelo Peralta, in Paraguay. The challenge is that this corridor is not only a catalyst for development, expanding its benefits beyond the already consolidated export sectors, but that it also opens up opportunities for the promotion of intra-regional trade, tourism, culture, education, in line with the objectives of the Sustainable Development Goals, SDG. This article aims to discuss the RILA in view of the UN 2030 Agenda, from a debate on the concept of development. This is a qualitative study, conducted in the SciELO database and in documents from ECLAC, IPEA, among others. Bardin's content analysis methodology was adopted for data discussion. It is concluded that the development promised by Brazilian governments with RILA must be an inclusive and sustainable development to bring prosperity and peace to everyone and not just to grain, cellulose, and meat exporters. And that the authorities of Porto Murtinho, through their public policy agendas, in line with the UN 2030 Agenda, develop programs aimed at workers, so that they can work in the jobs that will emerge. [ABSTRACT FROM AUTHOR]

Copyright of Informacion Comercial Espanola Revista de Economia is the property of S.G.E.E.I.P.C., Secretaria de Estado de Comercio, Ministerio de Industria, Comercio y Turismo and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

El presente estudio aborda el fenómeno de la investificación en el mercado de arriendo del Gran Santiago. Para ello se utiliza un enfoque metodológico cuantitativo por regresiones geográficamente ponderadas. A través de la recopilación y análisis de datos de transacciones y de indicadores urbanos, se exploran los patrones de localización de inversiones residenciales con relación a funciones urbanas específicas a nivel de zonas censales. El análisis revela que la proximidad a instituciones de educación superior, la estabilidad en los precios de arriendo y la presencia de personas mayores son factores determinantes en la selección de propiedades para inversión. Estos hallazgos evidencian la transformación del paisaje urbano como espacios de renta para el capital y destaca la creciente segmentación socioespacial, subrayando así la necesidad de regulaciones que atiendan las implicancias del investification en la dinámica urbana del Gran Santiago.

Copyright of Revista Gestão & Tecnologia is the property of Revista Gestao & Tecnologia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Electrónica de Investigación en Ciencias Económicas (REICE) is the property of REICE: Revista Electronica de Investigacion en Ciencias Economicas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Retos: Nuevas Perspectivas de Educación Física, Deporte y Recreación is the property of Federacion Espanola de Asociaciones de Docentes de Educacion Fisica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Introducción: El acceso de adultos mayores a programas de hemodiálisis es cada vez mas frecuente. El objetivo de este estudio fue determinar la sobrevida de los adultos mayores con Enfermedad Renal Crónica (ERC) estadio 5 en Hemodiálisis, posterior a 5 años de seguimiento, en relación con la desigualdad social, y las características clínicas, bioquímicas y funcionales de la población estudiada. Métodos: El presente estudio observacional, analítico, de fuente retrospectiva, se realizó en el Centro Nefrológico CLINEF Norte, en Quito, Ecuador, en el período 2007-2012. Se incluyeron pacientes >64 años, con ERC 5-d. Se registraron variables clínicas, nutricionales, economicas, sociodemográficas, mortalidad y sobrevida global (SG). La muestra fue no probabilística. Se midió sobrevida a los 5 años con Kaplan-Meier y se analizó la asociación entre las variables. Resultados: Se analizan 71 casos, con edad de 70.7 ± 6.6 años, 64.8 % hombres, 49.3 % con ingreso < 530 dólares. La SG a los 5 años fue de 48.9 %. Las variables que se asociaron significativamente con la SG fueron: sexo masculino (SG 49.0 ± 2.4 meses, P=0.010), ausencia de ECV con SG 45.3 ± 2.4 meses, P=0.010), albúmina > 3.51 g/dl (SG 49.7 ± 2.9 meses, P =0.009), Karnofsky > 80 ( SG 52.7 ± 2.2 meses, P=0.002). El sexo femenino y antecedente de ECV presentaron un HR estadísticamente significativo (HR 2.29, IC 95% 1.18 -4.43; HR 2.67, IC 95% 1.21-5.88). Al ajustar por ingreso económico bajo, junto al sexo femenino y albúmina baja, mantuvieron su asociación (HR 2.21, IC 95% 1.01-4.82), (P=0.044). Conclusión: El estado nutricional y la valoración funcional fueron los principales factores asociados a mayor sobrevida del adulto mayor en hemodiálisis. En un subanalisis se demostró que las mujeres con ingreso económico bajo tienen menor supervivencia.

La evasión tributaria, es la falta de cumplimiento de las obligaciones de los contribuyentes y responsables del impuesto a la renta, ocasionando una disminución en la recaudación de los ingresos fiscales. La investigación tuvo como objetivo analizar la evasión tributaria y su incidencia en la recaudación del impuesto a la renta en el Perú, en el año 2022. La metodología utilizada en la investigación fue de tipo descriptiva correlacional, diseño no experimental transversal, la muestra estuvo conformada por 400 contribuyentes peruanos que fueron seleccionados usando el muestreo probabilístico aleatorio simple; se utilizó la prueba no paramétrica Chi cuadrado, para comprobar la relación de las variables, y para el procesamiento y validación de las encuestas se usó el SSPS versión 25. Los hallazgos de la investigación refieren de la inexistencia de un registro único de contribuyentes para la organización y control en el proceso de recaudación tributaria, además que no se evidencia la entrega formalizada de comprobantes de pago, de declaraciones juradas y de libros contables. Se concluye que la recaudación del impuesto a la renta es baja, como consecuencia de la discrecionalidad y duplicidad de funciones en la evasión tributaria.

Despite largely being overlooked in Basque scientific literature, the presence of pigs has been of vital importance in the Basque Country. Roaming free or kept in pens, pigs have been faithful companions to the Basques, providing solutions to multiple problems. Indeed, pig farming helped many avoid starvation. In this field, the Northern Basque Country developed ties with the Southern Basque Country through the regular pig markets that were held. Pigs enabled tenets to pay rent to landowners and their meat has always been very popular, not only in rural farmhouses but in urban areas also. Their hind legs were highly valued in expeditions to Newfoundland, since they could successfully be preserved for long periods of time. [ABSTRACT FROM AUTHOR]

Copyright of Revista Española de Sociología is the property of Federacion Espanola de Sociologia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Introducción. La adecuación de las políticas de inclusión ante las realidades de las personas en situación de vulnerabilidad social es una preocupación presente en la agenda política. Las barreras de incorporación al mercado de trabajo, las trayectorias de las personas en desempleo de larga duración, la combinación de prestaciones económicas con recursos de inclusión o las condiciones de inclusión del mercado de trabajo son algunos de los procesos implicados en estas políticas. Metodología. Se ha realizado una investigación cualitativa mediante la elaboración de entrevistas semiestructuradas encaminadas a estudiar la experiencia subjetiva y profundizar en el significado particular de las vivencias de personas usuarias de servicios sociales. Participaron un total de 17 personas usuarias de rentas mínimas y de recursos de incorporación, y la entrevista se dirigió en dos bloques temáticos en función de conocer la experiencia de acceso y cobertura de necesidades por parte de las prestaciones sociales y la propia intervención desde los programas de acceso a empleo. La diversidad de perfiles, por tipo de familia, origen, y otras circunstancias, permitió obtener discursos complementarios, ofreciendo una visión más amplia del objeto de estudio. Resultados. Los resultados del análisis del discurso muestran el valor de las prestaciones de renta mínima, pese a la identificación de otros huecos o puntos de mejora que permiten acotar algunas claves orientadas a la mejora de la intervención en su diseño y articulación de las políticas. Discusión. A la luz de los resultados, podemos reflexionar sobre cinco posibles recomendaciones para mejorar la intervención desde las políticas de inclusión a través de la adecuación de las prestaciones al real coste de la vida, la mejora en el acceso a vivienda, la adaptación de los mecanismos de incorporación a las realidades, la coordinación entre servicios sociales y de empleo y la mejora de la Atención Primaria de Servicios Sociales. Conclusiones. En el estudio se identifica el potencial carácter inclusivo de los programas de rentas mínimas así como las principales potencialidades, limitaciones y retos actuales de las mismas y de los programas de inclusión desde el enfoque de avance hacia la mejora de la calidad de la intervención social en el marco de la inclusión. Los resultados permiten ofrecer algunas reflexiones para la identificación de algunas claves a seguir en el diseño de las políticas sociales de inclusión para la mejora de la intervención con estos sectores de población. Se trata de un estudio que aproxima la evaluación de las políticas sociales desde un punto cualitativo a través de la voz y experiencia cercana de personas usuarias de servicios sociales.

La renta urbana del suelo es uno de los principales atributos del mercado de la vivienda que posibilitan la gestión del espacio público. Este artículo evalúa el efecto sobre la renta del suelo urbano en la localidad de Chapinero, Bogotá, Colombia, empleando el Decreto 120 de 2018, instrumento que posibilita el desarrollo de equipamientos colectivos en cualquier zona de la ciudad, incluso en las zonas donde las normas vigentes no lo permitían; lo que implica un cambio de uso y en algunas zonas, el aumento en la edificabilidad máxima, generándose así un mayor valor de suelo e incidiendo en la formación de renta. La determinación de la renta diferencial consistió en el análisis predial, normativo y la aplicación de los métodos residual y de comparación de mercado para la determinación de valores comerciales de bienes inmuebles, empleados para determinar los cambios en los valores del suelo antes y después del instrumento normativo. Consiguientemente, la gestión del suelo a partir del desarrollo de equipamientos colectivos en diferentes zonas de la ciudad es una oportunidad para que propietarios o promotores, tanto públicos como privados, implementen este tipo de uso, mejorando las condiciones de derecho a la ciudad de los habitantes en general, mediante la satisfacción de necesidades básicas complementarias al habitacional y el goce de espacios colectivos de uso público.

Geographers have interpreted the rise of weather insurance for small agricultural producers as emblematic of financialization's inexorable march to capitalize the countryside. Yet this market has proved far less successful than advocates hoped or critics feared. Rather than a speculative tool for surplus extraction from smallholders or a mechanism for their financial subjectification, this article reinterprets weather insurance as an infrastructure of concessionary transfers from the development sector to make market-mediated mechanisms work. These transfers are emblematic of the new distributional terms struck between donors, states, and insurance capital as financial risk transfer is articulated with the extension of fragmentary safety nets. Economic field experiments with insurance have proliferated as venues in which the value of insurance is tested by both economists and experimenting subjects. Just as data from these trials have suggested some positive welfare impacts, they have also indicated target clients are unwilling or unable to pay full market price, thus performing a new justification for the perpetual presence of subsidies. Such transfers present opportunities for reinsurers to command rents through their control of large pools of capital and their interpretive authority over techniques for pricing risk under uncertainty. In a changing climate, reinsurers are poised to collect larger rents from donors' and governments' premium subsidies meant to decrease insurance costs for the vulnerable. These dynamics of rent cycling underscore the urgency of building more equitable, systematic risk-sharing infrastructures to replace the current fragmentary archipelagos of weather insurance. [ABSTRACT FROM AUTHOR]

The article aims to understand theoretical and cultural aspects related to the typical cuisine of the Brazil-Paraguay border from the analysis of the “chipa” as an alternative element to income generation and as a potential for geographic indication in strengthening local tourism. The research evaluated a sample by adhesion of 4 (four) traditional Ñas in the region, sellers and producers of artisanal “chipas”, mapped from the field observations and the tacit knowledge of the researchers. For the analysis, we considered the economic theories, geographical indication, and cultural heritage. The results showed that the level of differentiation and the commercialization channels used are factors that interfere in the creation and distribution of the added value of the product in the artisanal process of “chipa” production. It was possible to conclude that the typicality of regional cuisine, when preserved and valued by the local population, is an important element for the generation of income, based on what indicate the references on geographical indication and cultural heritage. [ABSTRACT FROM AUTHOR]

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El objetivo del presente trabajo consiste en analizar las cuestiones básicas a tener en cuenta en el momento de afrontar la imprescindible y estratégica gestión multinacional del capital humano en el ámbito de la tributación. Para ello, se examinan los aspectos fiscales más relevantes a tener en cuenta por las empresas y los trabajadores durante la duración de un desplazamiento al extranjero, además de abordar cómo se incardinan dichas circunstancias con los convenios de doble imposición y con el régimen fiscal de los impatriados.

This integrative review aims to identify the contributions of work and income generation activities, as a therapeutic intervention, for individuals with mental disorders, favoring the understanding of the importance of these therapeutic activities for psychosocial rehabilitation. The search was conducted in the PubMed, Biblioteca Virtual de Saúde, Web of Science, PsycINFO, and CINAHL databases. The literature showed that the work and income generation activities, in the mental health area, contribute to the: acquisition of some financial gain; rescue of feelings of belonging and acceptance; development of skills; valorization of abilities; maximization of the strengthening of family and community bonds. The generation of work and income provides the opportunity for social inclusion and the overcoming of limitations arising from the disease process. In addition, it contributes to numerous spheres in the lives of people with mental disorders, positively impacting on their therapeutic process. [ABSTRACT FROM AUTHOR]

Copyright of Contabilidad y Dirección is the property of ACCID and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Introducción: El objetivo del presente estudio fue analizar la prevalencia de Índice de masa corporal (IMC) elevado en la población chilena y su relación con: sexo, edad, educación, hábito tabáquico y el ingreso económico. Metodología: Se realizó un estudio observacional transversal, utilizando los resultados de las Encuestas de Protección Social de los años 2009 y 2015. La variable independiente fue el IMC, en tanto que las variables dependientes fueron: sexo, edad, educación, tabaquismo e ingresos económicos. Con una muestra de 21.392 encuestados, se procesaron los datos en el programa Stata, usando tres modelos de regresión para el análisis estadístico (Ordinary Least Squares, Logit y Odds Ratio). Resultados: 40% de los encuestados presentó sobrepeso, y20% resultó ser obeso. La prevalencia de sobrepeso fue mayor en hombres, mientras que la de obesidad fue superior en mujeres. El IMC elevado fue mayor en personas sobre 45 años. Por cada 5 años de aumento en la educación de un individuo, el IMC disminuyó en 1 punto. El tabaquismo mostró una relación inversa con IMC elevado. A medida que aumentaba el decil de ingreso, aumentó la prevalencia de sobrepeso y disminuyó la de obesidad. Conclusiones: La educación resulta relevante en la implementación de estrategias de prevención y control de IMC. El tabaquismo, en relación con el IMC elevado, demostró tener una relación inversa lo cual podría asociarse como u mecanismo de control de peso corporal, siendo necesario reenfocar desde el ámbito educativo. En relación con los ingresos económicos, los hallazgos son contradictorios, ya que se encontró que la probabilidad de un individuo de tener sobrepeso aumentó a medida que su ingreso era mayor, mientras que la probabilidad de ser obeso disminuyó a medida que aumentó su ingreso económico.

Copyright of Cadernos de Saude Publica is the property of Escola Nacional de Saude Publica Sergio Arouca and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

El presente artículo realiza un análisis de constitucionalidad conforme al principio de equidad tributaria aplicado al tratamiento tributario entre las sociedades comerciales y los sindicatos. Para dicho análisis se parte de la descripción legal de cada persona jurídica, se analiza el principio de equidad para, finalmente, realizar un estudio de caso, el cual hace una comparación efectiva, con juicios de valor conformes a los resultados obtenidos en la investigación.

Para cumplir con sus obligaciones, el gobierno establece un presupuesto público, en donde tiene en cuenta una serie de ingresos, como los impuestos, gravámenes y tasas, por lo tanto, necesita un sistema tributario que determine las cargas impositivas y los mecanismos para su recaudo. Dentro de los problemas que afectan la economía de los países se encuentra la evasión de impuestos, debido a que esto impide que el Estado reúna los recursos económicos necesarios para asegurar el bienestar de los ciudadanos. El objetivo principal de este artículo es establecer la razón por el cual las personas evaden sus deberes fiscales, para esto se realiza un estudio descriptivo teniendo en cuenta una metodología cualitativa. Inicialmente se definen y caracterizan los sistemas tributarios a nivel mundial, al igual que se analiza su evolución y se identifican cuáles son los más utilizados en países europeos y latinoamericanos; particularmente para Colombia, se analiza la evolución de las normas tributarias relacionadas con los impuestos de renta y de IVA. Posteriormente, se establecen definiciones sobre la evasión de impuestos y se revisan antecedentes sobre la tasa de evasión del impuesto de renta en Colombia. Finalmente, se estudian las causas que motivan a las personas a cometer este delito. Como parte de los principales hallazgos, se encuentra que los países desarrollados mantienen un sistema progresivo, mientras que los latinoamericanos operan con un sistema regresivo, perjudicando en mayor medida a las personas de menores ingresos por medio de impuestos indirectos. Como consecuencia de la desigualdad social y económica y la falta de efectividad del sistema tributario, las personas se sienten influenciadas para evadir impuestos; así mismo, este problema se atribuye a aspectos sociales o culturales, políticos, económicos, jurídicos, técnicos y administrativos.

In the context of the fourth scientific paradigm, geography has a unique opportunity to develop new forms of research through the design and use of geovisualization, exploration, and spatial data analysis tools in cloud platforms, as well as to exploit new data sources. The goal of this research is to analyse different variables and indicators in the Atlas of household income distribution at the municipal level for the year 2017. A web application is developed that enables exploratory analyses of spatial data and the identification of new hypotheses that help select and define the analysis methodologies. This preliminary exploration is based on the possibilities of multiscale geovisualization (web geoviewer) and interaction with the data in web clients through filtering, grouping, or analysis tools (widgets), as well as the possibilities of identifying and characterising a series of clusters which facilitate understanding the spatial distribution of income and its sources in Spain. The results show new territorial typologies and spatial patterns that contribute to overcoming certain beliefs or territorial 'stigmas'. This research is an initial contribution to a broader project on spatial patterns and territorial imbalances in Spain that may also contribute to consolidating a new way of doing geography. [ABSTRACT FROM AUTHOR]

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Objetivo: Determinar cómo las exportaciones de commodities inciden en los ingresos tributarios del Gobierno Central y el tipo de relación que existe entre de los impuestos directos e indirectos. Método: Se aplicó el método descriptivo correlacional, estructurándose una matriz de correlación y líneas de regresión, para ello se empleó datos oficiales de la SUNAT, INEI, BCRP. Resultados: En el estudio se evidencia el mayor aporte del IGV en la recaudación tributaria, seguido del impuesto a la renta, pero por el grado de correlación alcanzado este último impuesto tiene mayor incidencia en la recaudación fiscal. Sin embargo, al contrastar las exportaciones mineras con los impuestos directos se aprecia una débil, pero negativa relación de dependencia lo cual implica que la recaudación tributaria es débilmente afectada por las exportaciones de minerales. Conclusiones: Se concluye, por el grado y tipo de correlación obtenido, que el aumento de las exportaciones mineras no ejerce mayores cambios en la recaudación tributaria siendo además el impacto de tipo inverso.

People with schizophrenia usually quickly receive pensions due to their disability. The costs related to rehabilitation do not translate into the number of patients’ with schizophrenia returns to full professional activity, and the disease is one of the 4 of generating the highest costs for ZUS (National Social Insurance Institution). The costs are mainly related to receiving disability benefits due to incapacity to work. The lack of transparent criteria and procedures in the area of adjudicating the inability to work and certificating disability may affect the beliefs and behaviors of both — mental health professionals and beneficiaries. The main aim of the study was find out the opinions of people with schizophrenia about their indications for receiving a pension and to assess the correlation between the opinions and the sense of self- influence on the course of the disease as well as insight into the disease. Material and methods: 65 people diagnosed with schizophrenia participated in the study: 31 women (49.21%) and 32 men (50.79%), aged 26 to 77 (M = 47.27; SD = 14.07). The vast majority (79.31%) of the respondents was dependent mainly from disability pensions. The following tools were used in the study: Brief measure to assess perception of self-influence on the disease course — version for schizophrenia, Schizophrenia Insight Questionnaire — “My Thoughts and Feelings”, Sociodemographic Questionnaire and Pension Opinion Scale. Results: A statistically significant negative correlation of moderate strength was established between the right opinion on the disability pension and the sense of influence on the disease course (r = –0.312, p = 0.012). The higher the sense of influence on the course of schizophrenia, the lower the accuracy of the assessment of the correct indications for receiving a pension. Conclusions: The vast majority of people with schizophrenia are not able to correctly assess the indications for a pension. The Pension Opinion Scale is a useful research tool. [ABSTRACT FROM AUTHOR]

Copyright of Crónica Tributaria is the property of Instituto de Estudios Fiscales, Ministerio de Hacienda y Funcion Publica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cadernos de Saude Publica is the property of Escola Nacional de Saude Publica Sergio Arouca and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Business Consultant / Poslovni Konsultant is the property of FINconsult Ltd. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article analyzes the relations of power, of knowledge and of being that, since colonialism, have constituted hierarchies around gender classifications. Our culture labels as non-civilized and non-human those who do not fit the hegemonic model; this label is used to understand the role of women in rural contexts. In rural areas, modern women seek to break with established relations of power, seeking greater independence and access to public leadership. Given these questions, it is worth asking: what are the factors that empower rural women? It is observed that education and non-agricultural income alternatives make it possible to break their invisibility in rural establishments. For the construction of the analysis, the statistical data are presented from a sample of 95 cases of the rural population of Itapejara d'Oeste / PR. The initial survey was carried out in 2005 and later updated in 2010 and 2015. Econometric tools, based on the limited dependent variable model (LDVM) were used. The results indicated the occurrence of a greater emigration of women related to higher education, as well as a decrease of this emigration when women started to have greater access to non-agricultural income in rural areas. Both forms of access to public space have given rural women greater independence and probably helped to break out of their invisibility. [ABSTRACT FROM AUTHOR]

Objective: evaluating the health status and its dimensions in patients with Diabetes Mellitus treated in a teaching hospital in the light of the Commonsense Model. Method: a descriptive study with qualitative analysis of the data. Participated twenty patients hospitalized and in outpatient care. The data were submitted to content analysis and interpreted according to the concepts of the Commonsense Model. Results: the discourses were categorized according to the identity of the disease and its concepts; duration and time for diagnosis and symptoms; causes of the disease and its explanations; consequences and treatment; control and perceptions about prognosis. Final considerations: the concepts of health status and its dimensions related to Diabetes Mellitus interpreted in the light of the Commonsense Model described it as a disease with physical signs and potential for complication, even associated with death; however, they also revealed ignorance of the real causes and consequences of the disease. [ABSTRACT FROM AUTHOR]

Objective: to verify an association between income and eating habits of hypertensive people in Health Multicenter (Multicentro de Saúde in Portuguese) in the city of Salvador, Bahia. Method: cross-sectional study with 221 hypertensive patients. Sociodemographic and eating habits data were collected through interviews and a standardized instrument from July to December 2017. Bivariate analysis was performed using Pearson's Chi-square test. The level of statistical significance adopted was 5%. Results: predominance of consumption of vegetables (69.1%) and fruits (57.6%) less than five days/week, and use of salt substitute products (69.6%) by people with an income of less than one minimum wage; statistically significant associations were found (p=0.027, p=0.003, p=0.043, respectively). Conclusion: the association between income and eating habits of hypertensive people showed that those with income lower than a minimum wage consumed fruits and vegetables less frequently and used salt substitute products. [ABSTRACT FROM AUTHOR]

The Spanish legislator has reacted to the effects of the pandemic on housing leases by providing for various excptiona mesures, in RDL 11/2020, last modified, when these pages are written, by RDL 8/2021. The elements of the contract that have been affected are two, fundamentally: the duration of the contract and the obligation to pay the rent. These measures are complemented by the regulation of a sepcial loan to pay the rental Price and compensation to landlors who cannot recover the use of the home due to the suspensión of the evitcion. [ABSTRACT FROM AUTHOR]