Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

The concepts of normative gap and compliance gap broaden the traditional understanding of tax revenue and the costs associated with its collection. What was once treated as an indistinguishable net amount of collected taxes is now redefined as the difference between two components: the total amount of accrued taxes and the implicit costs involved in collecting them. This paper aims to analyze the distribution of resources and costs through this lens, proposing theoretical models on how such costs could be allocated within the Federal Revenue-Sharing system established by the Argentine Constitution ̶ assuming reliable estimates of those costs are available. the After outlining the theoretical framework, the paper presents preliminary numerical simulations based on available data on Argentina’s Value Added Tax.

The main objective of this paper is to explore and describe the impact of economic incentive systems on performance in the construction sector. A qualitative-quantitative approach was used and the case study methodology was applied to address the topic of motivation and incentives in order to analyze their impact on productivity in a company in the construction sector. The survey reveals that the most valued incentives by workers are economic ones. An interview with a member of the board of directors showed their strong recognition and awareness of the issue under analysis. They consider the impact of incentives on performance and/or productivity to be positive. The evaluation of productivity obtained through the provision of performance bonuses shows positive acceptance, and the results tend to confirm the hypothesis. As an improvement, strategies are proposed to positively impact all stakeholders involved.

Shaded cacao agroecosystems are essential for wildlife conservation because they provide habitats similar to natural forests, offering shelter and food to various species. Some frugivorous species eat cacao fruits, which generates some reactions among producers. Through focus groups, interviews, surveys, and field observations, information was gathered to understand the relationship between wildlife and cacao production, with the aim of proposing strategies that promote harmonious coexistence between wildlife and cacao production. Among the species that feed on cacao are squirrels (Sciurus variegatoides), woodpeckers (Melanerpes hoffmannii), white-faced capuchins (Cebus imitator), spider monkeys (Ateles geoffroyi), congo monkeys (Alouatta palliata), kinkajous (Potos flavus), and agoutis (Cuniculus paca). Based on the information obtained and literature review, five short-term strategies are proposed: directly protecting the fruits, placing obstacles on the trunks of shade trees, utilizing fruits damaged by squirrels and woodpeckers, maintaining cacao areas, and increasing the presence of producers or designated personnel in the area. In the long term, it is suggested to establish fruit trees or shrubs that attract wildlife (decoy plantation) and divert their attention from the cocoa areas. The strategies have been identified and detailed with the participation of stakeholders, literature review, the experience of experts, and analysis of the research team.

Agroforestry cacao (Theobroma cacao L.) systems conserve biological diversity of wildlife. Some frugivorous species feed on cacao fruits, causing certain reactions from producers. The objective of this study was to describe the context of the relationship between wildlife and cacao production, in order to serve as a basis for later defining strategies that promote coexistence between the two. Information was obtained through focus groups, interviews, surveys, field observations, and literature review. The wildlife species that feed on cacao fruits are mainly squirrels (Sciurus variegatoides), spider monkeys (Ateles geoffroyi), and woodpeckers (Melanerpes hoffmannii), according to producers; they also mentioned kinkajous (Potos flavus), pacas (Cuniculus paca), white-faced capuchins (Cebus imitator), and howler monkeys (Alouatta palliata). For some producers, fruit damage caused by wildlife may be affecting their economy, while others think that damage is minimal, although it likely depends on the dynamics of production peaks. Wildlife species that feed on cacao fruits live within the plantation; however, some may come from surrounding areas. The management and condition of the cacao plantation may be related to the greater or lesser presence of wildlife. This study has gathered information to describe the relationship between wildlife and cacao production, with the aim of fostering ideas and future research that promote wildlife conservation and ensure proper cacao production.

Guatemala is a country with high social and economic inequality, which according to national research, is observed in the distributions of land, income, education, academic skills and consumption of meat foods. The aim of this research was to analyze inequality in the consumption of vegetables. The database of the 2014 Living Conditions Survey was used. The methodology used considered three stages of analysis.  In the first stage, percentages of households that consume vegetables, average consumption per household, coefficients of variation and Gini coefficients of the consumption of each vegetable were calculated.  Then, using regressions, the relationships between the percentage of consumer households, coefficients of variation and Gini coefficients were analyzed.  In the second stage, the information was grouped by household expenditure quintiles to make comparisons of proportions of consuming households and average consumption of six selected vegetables to perform decompositions of their Gini coefficients (tomato, onion, green beans, cauliflower, celery and peas).  Comparisons of proportions and means were made with the Marascuilo and Scott-Knott tests. In the third stage, with the Dagum approach, the Gini coefficients of the six vegetables in the second stage were decomposed.  It was found that the Gini coefficients ranged between 0.38 and 0.89; vegetable consumption increases to the extent that households have greater economic opportunities, consumption inequality and the percentage of consuming households have a negative relationship; and that inequality within quintiles provides almost one fifth of the magnitude of the Gini coefficients and four fifths come from inequality between quintiles.

Arbuscular mycorrhizal trap plants can be cultivated or wild species. In addition to withstanding anthropogenic pressure, these are excellent hosts for massive multiplication of arbuscular mycorrhizae. The objective of this work is to select the most suitable trap plant and substrate for the massive propagation of arbuscular mycorrhizal fungi. Four species were evaluated (Cajanus cajan, Cynodon dactylon, Tagetes patula, and Plectranthus tomentosa), two types of substrates (Substrate 1: sand, rice husk and vermiculite; Substrate 2: sand, rice husk and peat) and two phosphate sources (tricalcium phosphate and rock phosphate). At 120 days after inoculation, the percentage of mycorrhization and sporulation was evaluated. As a result, it was identified that the species Plectranthus tomentosa in substrate 2 was the most suitable, since it obtained a total mycorrhization of 79.7 % at a concentration of 1000 ppm of tricalcium phosphate, while in substrate 1 it had 67.5 % at the same concentration of tricalcium phosphate. This species also presented a higher number of spores (638 spore / 100 g soil) in substrate 1 at a concentration of 1000 ppm of tricalcium phosphate. In conclusion, the trap plant and substrate composition had a direct influence on the production of mycorrhizal inoculum.

The study was performed in Mantaro Valley, Junín, Perú, with the aim to evaluate the physicochemical, microbial, and hygienical quality of 40 raw cows’ milk collected from dairy herds from four provinces: Huancayo (n = 13), Concepción (n = 11), Jauja (n = 9), and Chupaca (n = 7). Physicochemical properties were quantified by evaluating the fat content, density, non-fat-solids, protein, water add, freezing point, salts, total solids, lactose, and pH using the milk analyzer Lactoscan SP. Microbial quality was determined through viable mesophilic bacteria (VMB), total coliforms (TC), fecal coliforms (FC), and yeast and mold (YMC). In addition, antibiotic presence was measured by SNAPduo*ST plus test kit and Reduction time by Methylene Blue Dye Reduction (MBRT). The results found in this work indicate that physicochemical features of raw cow milk were adequate compared to standard levels. In microbial quality, only Chupaca showed higher values (6.28 log cfu/mL) than recommended (5.3 log cfu/mL). Likewise, total bacterial/mL in Huancayo (H, 19.12 × ) and Concepcion (C, 1.18 × ) were relatively high concerning the acceptable level (1×  bacteria/mL of raw milk). Antibiotic presence was found in 37.5 % (n = 15) from the total of samples (n = 40). MBRT analysis reported 32.5 %, 45.0 %, and 22.5 %, as of excellent, good, and acceptable quality, respectively. Thus, it was concluded that physicochemical properties presented an appropriate level whereas microbial quality in the areas was good but is recommendable for enriched hygienic practices, personal hygiene in milk handling due to microbial presence, and educating the public on safety issues.

In recent years, lignocellulose residues have been used for producing different bioproducts. Among the countries with this potential is Ecuador, which is characterized by having an agrarian economy, generating waste that constitutes mostly biomass of the lignocellulosic type. The province of Manabí, located on the Ecuadorian coast, is an agricultural area whose residues are usually burned, left in the field or used for animal feed. Based on this premise, a  multicriteria analysis was developed through the Analytical Hierarchy Process (AHP), in which 6 agricultural biomasses from the Ecuadorian coast were evaluated: coffee husks, cocoa husks and mucilage, corn cob, banana peels and sugar cane bagasse. They were evaluated by a panel of experts based on their energy potential, biomass composition, yield, processing cost and environmental impact. The composition of the waste (proximal and elemental analysis) was bibliographically consulted, as well as current processing technologies. From the AHP, it was known that the agricultural biomass with the greatest potential to be used in a small-scale biorefinery is sugarcane bagasse (33.20 %), followed by coffee husks (26.10 %), being the recognized sugarcane with the greatest richness in polysaccharides and a promising source for obtaining biofuels and other chemical products. It is expected that the results obtained in this study will be the basis for other research and will be interesting for the bioeconomic development of the country.

To increase the nutritive value of Lupinus mutabilis Sweet (chocho) foliage meal by solid-state fermentation with Aspergillus niger J1 and Trichoderma viride M5-2 strains, two laboratory experiments were carried out. A completely randomized design with 2×8 factorial arrangement and three replicates was used. The two strains of lignocellulolytic fungi and the fermentation times (0, 24, 48, 72, 96, 120, 144 and 168 h) were selected as factors. Samples were taken every 24 h for enzymatic analyses (exo β1-4 glucanase) and chemical composition (neutral detergent fiber (NDF), acid detergent fiber (ADF), cellulose and lignin). Substrate pH and moisture, as well as phenolic and flavonoid content composition were measured. Variations in the physicochemical properties of the flour studied were observed, with decreases in NDF, flavonoids and phenolic content by both strains, reaching a maximum of 12, 75 and 84 % respectively in a maximum time of 168 hours in the fermentation with A. niger J1 (P<0.01). In enzyme kinetics, interaction was observed in all factors (P<0.01). High values of exo β 1-4 glucanase enzymes were recorded in L. mutabilis Sweet with strain T. viride M5-2 at 96 h and sustained this activity over time for A. niger J1 with 0.189 UPF/mL. T. viride M5-2 and A. niger J1 strains improve the nutritive value of legume meal.

The research was carried out in Mocache, province of Los Ríos, where three experimental corn trials were established, one on the property of Mr. Fortunato Cedeño Diaz, located in the John F. Kennedy sector, and two located on the “La María” Campus of the Quevedo State Technical University (UTEQ), with the purpose of evaluating the effect of different planting distances of a commercial hybrid (hybrid ADV-9139) and a creole variety (Creole variety S/N) of corn during the dry and rainy seasons, in order to define optimal planting distances to achieve better yields. A completely randomized design (CRD) with a unifactorial arrangement was applied, with six treatments composed of a combination of two variables: varieties and planting distances. The first consisted of two genotypes: hybrid ADV-9139 and a creole variety S/N, and the second consisted of distances of 0.6 times 0.2 m; 0.7 × 0.2 m and 0.8 × 0.2 m. Each of these treatments had four replications. The results showed little influence of distances on plant height, stem diameter and ear insertion height. Regarding productive parameters such as yield, T4 (Hybrid ADV 9139 + 0.6 X 0.2) and T5 (Hybrid ADV 9139 + 0.7 X 0.2) stood out in trials 1 and 3, while only T4 stood out in trial 2.