Suchergebnisse

El análisis contenido en este artículo examina el comportamiento y los factores que afectan la tasa efectiva del impuesto sobre la propiedad inmueble en Puerto Rico, con la intención de establecer su impacto en la equidad del sistema impositivo. Los hallazgos del análisis son generalmente aplicables a aquellas jurisdicciones que no actualizan el proceso por el cual valorizan las propiedades inmuebles para fines contributivos, ni implementan mecanismos de corrección a sus ineficiencias. Entre los resultados más significativos se encuentra que la tasa efectiva del impuesto sobre la propiedad no es fija entre los inmuebles; específicamente, ésta penaliza a las propiedades con una mayor edad de haber sido construida y muestra un comportamiento regresivo. ; While trivial to the central government, property tax collections are the main source of revenues for municipalities in Puerto Rico, and almost every other country in the American continent. This paper empirically analyses the effective property tax rate in Puerto Rico intending to establish its impact on equity over the complete tax system. The general results applies to all jurisdictions not showing due diligence assessing the actual value of properties for taxation purposes, and proves that the implementation of the property tax in Puerto Rico is not directly imposed over the wealth derived from the real estate ownership and is in fact regressive.

The construction of binational hydroelectric plants on the Paraná River at Itaipú by Brazil and Paraguay and at Yacyretá and Corpus by Argentina and Paraguay reflects unprecedented cooperation and integration among these three nations, with far-reaching consequences for the future economic, social, and political development of all the Paraná River hinterland. The Paraná River Basin, or River Plate Basin, is among the five largest water systems in the world, second in size only to the Amazon Basin in the Western Hemisphere. With a length of 2,796 miles, it includes three main rivers, the Paraná, Paraguay, and Uruguay, and their tributaries. It covers an area of 1,980,000 square miles and contains a population estimated in 1980 at more than eighty million people. Brazil takes the largest share of the Basin at 45.9 percent; Argentina has 28.19 percent, and Paraguay has 13.1 percent, with the remainder held by Bolivia and Uruguay. Brazil's share of the basin comprises some of the relatively more progressive and industrialized southwestern, southeastern, and southern states of Mato Grosso, Goiás, São Paulo, Paraná, Santa Catarina, and Rio Grande do Sul. In Argentina, the provinces adjacent to the Paraná River contain 60 percent of the country's population and support 85 percent of its economic activity. Until the completion of a paved road and the international bridge over the Paraná River in the 1960s that permitted direct access to the Atlantic coast of Brazil, Paraguay's communication with world markets depended exclusively on the Paraguay and Paraná rivers.

El acogimiento familiar es un recurso de protección del menor donde familias de forma voluntaria acogen a menores que por diversas circunstancias no pueden ser atendidos por sus familias. Para ello las distintas administraciones con competencia programan la formación y la valoración necesaria para otorgar a estas familias la idoneidad para la realización de acogimientos. A partir de ese momento, la familia espera la asignación de un menor en función de sus características y disponibilidad, así como del perfil del menor y sus necesidades. En la presente comunicación se analiza la evolución de un grupo de familias acogedoras a lo largo de tres años y las características personales de los acogedores que resultaron más adecuadas para llevar a cabo acogimientos exitosos. La valoración del ajuste de las familias acogedoras fue realizada por el equipo de técnicos que efectuaba el seguimiento y apoyo especializado de los acogimientos. Además se recogieron datos de personalidad y estilo educativo. Los factores de buen ajuste que destacaron fueron el estilo educativo democrático-asertivo, así como entre las características de personalidad la estabilidad emocional, la energía y la afabilidad. ; Foster care is a resource for protecting minors by which families voluntarily decide to foster minors that due to several reasons cannot be taken care of by their families. For that, the corresponding organizations with cognizant of the subject, draw up a plan of the training and assessment needed by the families to be considered suitable to take in children. From this moment on, the family has to wait to be assigned a minor depending on their characteristics and availability, as well as on the minor´s profile and needs. In this communication we analyse the evolution of a group of foster families throughout three years as well as the features of the foster families that ended up being more suitable for successful foster adoptions. The assessment of the suitability of the foster families was made by the team of trainers that were in charge of the specialised monitoring and support of the foster care adoption. In addition, further data on personality and educational style were collected. The proper adjustment features that stood out were the democratic assertive educational style and from the personality and emotional stability features, energy and affability.

La familia acogedora extensa (aquella que tiene una vinculación con el menor por una relación de parentesco) y la familia acogedora ajena (la que carece de vinculación con el menor) supone un recurso de protección para los menores que no pueden seguir confiados al cuidado de sus progenitores. Uno de los indicadores de buen pronóstico del acogimiento, es el perfil de estilos educativos, partiendo de esta premisa pretendemos comparar, los patrones educativos entre ambos tipos de familias, demostrando así la vulnerabilidad de unas familias frente a otras. La familia extensa es un recurso de elección frente a cualquier otro por varios motivos relativos entre otros al impedimento del desarraigo, sin embargo, los recursos puestos a disposición de unas y otras familias y los requisitos reales o fácticos, difieren sustancialmente, lo que refuerza aún más si cabe la vulnerabilidad de unas familias, que mayoritariamente abuelos, ya tuvieron dificultades en la crianza de sus propios hijos. Veremos como las familias acogedoras extensas, en su mayoría, utilizan como patrón de crianza estilos educativos inadecuados, frente a las familias acogedoras ajenas cuyo patrón educativo es generalmente asertivo o democrático. ; The extended family (that one with a kinship connection to the minor) and the foster family (that one with no kinship with the minor) are two structures that offer a resource of protection for minors who can't stay under the care of their parents. One indicator that points out a positive forecast for a particular case of foster care is the educational style that is put into practice. Keeping this in mind, our goal is to compare the educational patterns of both types of families in order to proof the vulnerability of one of those types of families, against the other. The extended family usually comes as a resource for avoiding feelings such as rootlessness. The resources both types of family have are very different, and this strengthens even more the vulnerability of the aforementioned type of family (usually grandparents, who already faced many problems to raise their own children). It is therefore somehow obvious that most extended families use as a pattern for raising their children inappropriate educational styles, in opposition to foster families, that tend to use assertive and democratic educational patterns. ; peerReviewed

El acogimiento en familia extensa es la medida de protección del menor que mejor permite preservar los vínculos familiares y mantener la identidad étnica y cultural. Por ello, en España es el recurso de protección priorizado por la legislación y que se ha incrementado en mayor medida en los últimos años. El acogimiento en familia extensa, junto al acogimiento en familia ajena, a partir de 1998 supera en número al acogimiento residencial. Pero por otra parte, todos los estudios señalan que la familia extensa es un recurso frágil. Los resultados resaltan que las familias acogedoras extensas son generalmente abuelos, pensionistas con bajos ingresos, que han cuidado de los menores casi desde su nacimiento, y que éstos últimos suelen presentar problemas de adaptación y bajo rendimiento escolar. La investigación que se llevó a cabo fue realizada con menores acogidos en familia extensa en la ciudad de Valencia. Nuestro objetivo era analizar las necesidades a todos los niveles de estas familias y menores. Los resultados del Test de la Familia realizado a los menores de 8 años muestra las dificultades que tienen estos niños para asumir la realidad del acogimiento, y por tanto la necesidad de dotar de recursos psicosociales a estas familias. ; Fostering care within extended families is a measure that allows the minor to preserve his family connections and his feeling of belonging to a particular ethnic culture and identity. This is the reason why it is the main option of social protection taken into account by the legislation in Spain and is also the reason why its implementation has risen in the past years. Fostering care within extended families, together with foster care within other families, has, since 1998 exceeded in number the amount residential care cases. On the other hand, certain studies point out that extended families represent a weak resource. The results of those researches claim that these families are mainly represented by grandparents, pensioners with low retirement pensions who have taken care of the minors almost since these were born and under whose care, the minors tend to show problems of adaptation and low school performance. The research was carried out with minors within extended families in the city of Valencia. Our aim was to analyze the results and the needs of both the family and the minors. The result of the Family drawing tests done to children who were less than 8 years old proves the difficulties these kids have to accept the reality of foster care. This also demonstrates the undeniable need there is to provide these families with psychosocial resources.