Results 71 to 80 of about 13,419 (222)

El gasto educativo del departamento de Sucre en el marco de la descentralización fiscal en Colombia

Administración & Desarrollo
El presente articulo revisa el sistema normativo colombiano, el cual ha desarrollado varias formas de transferencia de recursos del orden nacional al ámbito local para el financiamiento del gasto social, principalmente en educación, siendo este el rubro
José Alexander Manjarres Márquez, Ramiro Enrique Salazar Ramos, Erika Sofia Serna Pérez   +2 more
doaj   +1 more source

Horizontal Gene Transfer and Genome Rearrangements Shape Bacterial Adaptation for Bioremediation

Environmental Microbiology, Volume 28, Issue 7, July 2026.
Exposure to xenobiotics triggers genome evolution and horizontal gene transfer (HGT), driving the acquisition of novel catabolic functions. These genomic adaptations provide a competitive fitness advantage that reshapes microbial community structure and enhances biodegradation impact.
Zaki Saati‐Santamaría, Amando Flores, Inés Canosa, Paula García‐Fraile   +3 more
wiley   +1 more source

Cold‐Induced Lipidomic Remodelling Is Associated With Brown Adipose Tissue Mean Radiodensity in Humans

Diabetes, Obesity and Metabolism, Volume 28, Issue 7, Page 5810-5826, July 2026.
ABSTRACT Aims Cold exposure activates brown adipose tissue (BAT) and promotes thermogenic and metabolic adaptations. While BAT activation has been linked to improved cardiometabolic health, how acute cold exposure reshapes the circulating lipidome in humans remains incompletely understood.
Yu Zhang, Borja Martinez‐Tellez, Alida Kindt, Nicolas Drouin, Amy Harms, Thomas Hankemeier, Jonatan R. Ruiz, Lucas Jurado‐Fasoli   +7 more
wiley   +1 more source

Evaluación de la hipótesis de pereza fiscal en los municipios colombianos: evidencia para el periodo 2011-2017

Apuntes del CENES
Las finanzas territoriales en Colombia se caracterizan por una alta dependencia de las transferencias del gobierno nacional, lo que, según algunos autores (Sánchez-Torres et al., 2015), constituye un posible signo de pereza fiscal.
Víctor Mauricio Castañeda Rodríguez, Jeimi Maribel León-Silva   +1 more
doaj   +1 more source

Exploiting Emotional and Moral Knowledge for Moral Values Detection in Text

Expert Systems, Volume 43, Issue 7, July 2026.
ABSTRACT Despite the remarkable success of language models, they still encounter difficulties in accurately performing tasks related to morality intelligence. Moral values vary across cultures and contexts, and are highly subjective. This work focuses on evaluating the ability of transformer models to assess morality in text by exploiting their ...
Anny Álvarez, Cristina Martín, Oscar Araque   +2 more
wiley   +1 more source

Descentralização fiscal, ciclos políticos e impostos locais: uma análise do efeito das transferências incondicionais sobre a arrecadação dos municípios baianos

Cadernos de Ciências Sociais Aplicadas
Este estudo tem por objetivo analisar o efeito da descentralização fiscal baseada em transferências no desempenho dos municípios baianos na arrecadação dos impostos de sua competência. Para isto, procura relacionar os desníveis na arrecadação per capita
Roberto Paulo Machado Lopes, Olga Hianni Portugal Vieira   +1 more
doaj   +3 more sources

Efectos de espacio sobre costos de provisión local. Un modelo de ecualización por bloques para los municipios bolivianos

Revista de Economía Institucional, 2005
Bolivia experimentó una importante transformación territorial después de que se aprobó la Ley de Participación Popular en 1994. Los efectos benéficos de tal reforma estuvieron acompañados de una serie de efectos contraproducentes, entre ellos los que se ...
Franz X. Barrios Suvelza
doaj   +2 more sources

Seeing herbaria in a new light: leaf reflectance spectroscopy unlocks trait and classification modeling in plant biodiversity collections

New Phytologist, Volume 251, Issue 2, Page 811-829, July 2026.
Summary Reflectance spectroscopy is a rapid method for estimating traits and discriminating species. Spectral libraries from herbarium specimens represent an untapped resource for generating broad phenomic datasets across space, time, and taxa. We conducted a proof‐of‐concept study using trait data and spectra from herbarium specimens up to 179 yr old,
Dawson M. White, Jeannine Cavender‐Bares, Charles C. Davis, J. Antonio Guzmán Q., Shan Kothari, Jorge M. Robles, José Eduardo Meireles   +6 more
wiley   +1 more source

Spatial Variation of Acidic Sodic Soils in High‐Andean Environments and Theoretical Estimation of Gypsum Requirement

Soil Use and Management, Volume 42, Issue 3, July‐September 2026.
ABSTRACT High‐Andean forage systems are characterized by extensive management of cultivated forages, primarily through rotation of forage oats (Avena sativa) and alfalfa (Medicago sativa), under marginal edaphoclimatic conditions. Within this context, soil sodicity severely constrains the productivity of these systems in the districts of Ayaviri and ...
Kenyi Quispe, Nilton Hermoza, Sharon Mejia, Elvis Ccosi, Dalmecio Miranda, Luz Choquechambi, Katherin Choquehuanca, Edgar Carrasco, Néstor Cuellar‐Condori   +8 more
wiley   +1 more source

Transferencias financieras y su impacto en las transferencias intrasistemas de la cuenta general de la República periodos 2010 al 2012 [PDF]

, 2014
El trabajo de investigación tiene como objetivo probar que la variable independiente: Transferencias Financieras inciden en la variable dependiente: Transferencias Intrasistemas de la Cuenta General de la República en los años 2010 al 2012 de las ...
Canorio Salcedo, Jacinta Isabel, Laura Acosta, Sharon Isabel   +1 more
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