En este trabajo se indaga en el comportamiento de la atenuación en los verbos que expresan duda, presentes en el corpus AMERESCO de conversaciones coloquiales de Santiago de Chile. Se describen las funciones de la atenuación de estos verbos de acuerdo con (1) el tipo de acto de habla, (2) la actividad de imagen y (3) algunas características sintáctico-discursivas. Los principales hallazgos demuestran que la atenuación se manifiesta a través de verbos doxásticos (_creer_, _parecer_, _cachar_, etc.), verbos modales (_poder_, _deber_) (...) y el verbo “saber” con polaridad negativa (“_no sé_”). Esta surge cuando se presenta lo dicho como una duda, bien para suavizar una opinión contraria o crítica, en cuyo caso su significado es de opinión, bien para informar sobre un estado de cosas, cuando su significado es epistémico. En el reconocimiento de su carácter atenuante, resultan clave el tipo de acto de habla en el que ocurren, el rol proyectado por el hablante en la conversación, la gestión de las imágenes y sus características sintáctico-discursivas, elementos que determinan si estas construcciones verbales expresan mayor o menor atenuación. (shrink)

Addressing the critique that communication activities with regard to CSR are often merely instrumental marketing or public relation tools, this paper develops a toolbox of CSR communication that takes into account a deliberative notion. We derive this toolbox classification from the political approach of CSR that is based on Habermasian discourse ethics and show that it has a communicative core. Therefore, we embed CSR communication within political CSR theory and extend it by Habermasian communication theory, particularly the four validity claims (...) of communication. Given this communicative basis, we localize CSR communication as a main means to receive moral legitimacy within political CSR theory. A typology of CSR communication tools is advanced and substantiated by a review of case studies supporting the categories. Thus, we differentiate between instrumental and deliberative, as well as published and unpublished tools. Practical examples for the literature-derived tool categories are provided and their limitations are discussed. (shrink)

We have structured our response according to five questions arising from the commentaries: (i) What is sentience? (ii) Is sentience a necessary or sufficient condition for moral standing? (iii) What methods should guide comparative cognitive research in general, and specifically in studying invertebrates? (iv) How should we balance scientific uncertainty and moral risk? (v) What practical strategies can help reduce biases and morally dismissive attitudes toward invertebrates?

Stephen Jay Gould argued that the shape of animal life as we know it is a radically contingent accident of history determined more by fortune than comparative functional merit. Acknowledging the formative role of contingency in macroevolution is crucial, Gould believed, to vanquishing the lingering vestiges of progressivism that continue to buttress anthropocentric views of life. Gould’s contingency thesis has come under fire in recent years by proponents of convergent evolution who argue that not only is replication ubiquitous in evolution, (...) but also that it indicates an evolutionary process charging inexorably toward ever more complex and human-like outcomes. We argue here that although convergentist approaches are widely seen as inimical to the Gouldian view of life, in fact the two are indispensable allies in the anti-progressivist crusade, particularly in relation to the evolution of mind. We illustrate this by examining the progressivist foundations of comparative cognition science and the ongoing resistance to attributions of convergent minds. (shrink)

We review the evolution of domestic animals, emphasizing the effect of the earliest steps of domestication on its course. Using the first domesticated species, the dog (Canis familiaris), for illustration, we describe the evolutionary peculiarities during the historical domestication, such as the high level and wide range of diversity. We suggest that the process of earliest domestication via unconscious and later conscious selection of human‐defined behavioral traits may accelerate phenotypic variations. The review is based on the results of a long‐term (...) experiment designed to reproduce early mammalian domestication in the silver fox (Vulpes vulpes) selected for tameability or amenability to domestication. We describe changes in behavior, morphology and physiology that appeared in the fox during its selection for tameability, which were similar to those observed in the domestic dog. Based on the data of the fox experiment and survey of relevant data, we discuss the developmental, genetic and possible molecular genetic mechanisms underlying these changes. We ascribe the causative role in evolutionary transformation of domestic animals to the selection for behavior and to the neurospecific regulatory genes it affects. (shrink)

Declaring a cosmopolitan right to scientific progress risks perpetuating many of the inequities it aims to overcome. This calls for a re-imagination of science that directly responds to science’s links to violent nationalist projects and the harms of capitalism.

The authors of the article consider the main directions of the development of choral culture of the twentieth century in the context of domestic and regional socio-cultural processes through the prism of the legacy of the multifaceted creative personality of A. S. Anokhin, as well as through the analysis of the biography and creative path of the composer, based on his diaries and memoirs; presenting his views on the historical events of that time from the point of view of the (...) musician and a teacher. The figure of Afanasy Stepanovich Anokhin is one of the key figures in the musical education and enlightenment of the Altai Territory in the XX century, about his creative and educational activities. The novelty of the research lies in the reconstruction of the integral creative image of the composer in the context of the formation of musical culture in the Soviet period in the Altai Territory. In this work, for the first time, a complete list of the composer's published works is published. A. S. Anokhin's main compositional legacy is connected with mass songwriting, one of the most popular genres of the Soviet era. The article also examines the development of musical and choral culture in the Altai Territory from amateur groups to professional performance and the development of musical education throughout the twentieth century, as well as raises issues of preservation and reclamation of regional cultural heritage. (shrink)

This paper discusses the role of Multi-User Virtual Environments (MUVEs) in the development of epistemic learner identity. MUVEs might help educators create the types of tasks and intellectual open spaces helping students with learner identity development in the information age. MUVEs can create new possibilities for dissemination and sharing of critical information (e.g. nonhierarchical, non-linear), opening up spaces of (safe) rebellion against top-down, teacher directed educational processes, helping students become more autonomous thinkers, ready to question information, and search for multiple (...) sources in problem-solving. The experiment reported here follow two General Education classes for pre-service teachers (58 students) that integrated the MUVE Second Life as a major part of their curriculum. The experimental MUVE condition was compared to two classes (59 students) using the same curricula approach and the same instructor but without using a MUVE. Individual student blog posts (weekly assignments) were extracted for both groups (experimental, active control) from three different time points over the semester. The posts were coded for levels of complexity/uncertainty, critical perspective and source of information. It was expected that students in the experimental (MUVE integrated) group would show increases over the semester as compared to the active control group. Growth curve analyses suggests students in the experimental (MUVE-integrated) condition did indeed increase in modes of thinking that question authority through increased complexity/uncertainty and critical thinking in their assigned academic/intellectual tasks, suggesting possibilities for epistemological shifts. (shrink)

Introduction. The fourth industrial revolution significantly changes the structure of economic relations and transforms the importance of factors in the development of territories. The purpose of the article is to identify the most significant factors in the regional development of the Ural macro region in the context of the fourth industrial revolution and to determine the directions of impacts to ensure the competitiveness and long-term growth of territories. Methods. The methodological basis of the study is based on a set of (...) scientific approaches to economic growth, concepts of regional and institutional economics. Research methods include regional, comparative and econometric factor analysis. Scientific novelty of the study. A method for identifying the significance of factors in the development of regions is proposed and the key factors for developing the subjects of the Ural macro region in the context of the fourth industrial revolution are established. The study contributes to the scientific debate on the meaning and management of institutional development factors. Results. The author presents the results of diagnosing the regulatory environment and geographic factors of the subjects of the Ural macro region. An econometric analysis of their impact on economic development has been carried out. The statistical significance for developing the volume of mining and the quality of the legal environment in the regions has been established. Informal institutions (the authors explain the phenomenon by weak differentiation of cultural characteristics and business practices of regions due to their historical connectivity) and transport and geographical location (due to a decrease in spatial influence and an increase in the role of digital technologies in production chains in Industry 4.0). Conclusions. In the Sverdlovsk and Chelyabinsk regions, it was possible to ensure higher values of GRP per capita due to a favorable regulatory environment. In general, in the Russian regions in the second decade of the 21st century, the raw material orientation remains (among the studied objects, the economies of the Orenburg region and Udmurtia are the most extractive). To ensure the country’s long-term development, it is necessary to create a favorable business climate: improving the legal environment in the areas outlined in the study, increasing the level of trust and reducing the level of corruption. (shrink)

Mitchell et al.'s claim, that their propositional theory is a single-process theory, is illusory because they relegate some learning to a secondary memory process. This renders the single-process theory untestable. The propositional account is not a process theory of learning, but rather, a heuristic that has led to interesting research.

In her recent book We Modern People, Anindita Banerjee suggests that in prerevolutionary Russia, science fiction substantially shaped the way people thought about and understood modernity and modernization.1 This same sort of connection between the structures of science and social life is still with us in the present day. Over the past decade, the proportion of science fiction books compared with other publications in Russia has increased considerably; indeed, according to some reports as many as five hundred science fiction novels (...) are published every year in Russia.2 And as was the case with prerevolutionary and Soviet science fiction, science fiction in Russia today deals with issues inspired by social and even.. (shrink)

Do the previous termviewpoint costsnext term incurred when naming rotated familiar objects arise during initial identification or during previous termconsolidation?next term To answer this question we employed an attentional blink (AB) task where two target objects appeared amongst a rapid stream of distractor objects. Our assumption was that while both targets and distractors undergo initial identification only targets are consolidated in a form that allows overt report. We presented line drawings of objects with a usual upright canonical orientation, and separately (...) manipulated the orientation of targets and distractors. In two experiments, targets were defined by colour, whereas in a third experiment they were defined by semantic category. Target 1 orientation influenced the AB, with objects rotated by 90° causing a larger second target deficit than upright and upside-down objects. However, distractor orientation did not affect the magnitude of the second target deficit, regardless of whether targets were defined by colour or semantic category. Taken together, these findings suggest that the visual representations involved in the preliminary recognition of familiar objects are previous termviewpointnext term-invariant and that previous termviewpoint costsnext term are incurred when these objects are consolidated for report. (shrink)

The purpose of the study is to reveal the features of the influence of empathy on the development of the sensory sphere of the younger school student in music lessons at school. The article focuses on the specifics of the formation of empathy, its connection with musical material. Scientific novelty lies in the substantiation of the purposeful development of the empathic sphere of children in music lessons, in the specification of its factors and criteria. As a result, the stages of (...) development of empathy, its connection with the life and sensory experience of the student, his behavior, personal characteristics, as well as the guiding role of joint creative activity with the teacher, which helps to develop the experience of the student's musical experiences, affects the formation of his feelings, develops the ability to recognize non-verbally expressed emotions by music, is revealed. (shrink)

The COVID-19 pandemic has exposed the many challenges and difficulties of healthcare systems caring for older frail people. This public health crisis has indeed jeopardised the concept of the welfare state, in particular the right of older people to uncompromised healthcare. Together with the clinical challenges facing the geriatric patient and the organisational difficulties of the healthcare systems, sociocultural factors may have also played a substantial role in the strategies that countries have applied in coping with the pandemic. In this (...) opinion article, we report attitudes towards the older populations of two countries, Italy and Israel, during the COVID-19 pandemic as viewed through the looking-glass of the media. (shrink)

Challenging topics in museums can guide museum professionals in developing modern methods of displaying their heritage, but also in offering reinterpretations of existing collections. The public also looks for challenging topics—injustice, loss, pain, or death—and many museums manage to attract visitors by offering them places to debate, reflect, or take action. These topics, if presented in an exhibition, could engage practising artists in an ideological exchange with the museum institution. Our statement is that artists with curatorial interest can scrutinise the (...) ways in which cultural heritage is revealed or interpreted for the contemporary public. The uncomfortable or uncertain aspects of recent and contemporary history are of great interest for contemporary artists and we assume that the Communist era in Romania could be further interpreted by artists in future museum places. (shrink)

Scientists from both sides of the Iron Curtain met in Geneva in 1958 and 1959 to create the technical basis for monitoring a future nuclear test ban treaty. Despite their scientific veneer, these meetings were politically motivated and the scientists tried to forward U.S. or Soviet objectives through their technical discussions. Seismographic data was a cornerstone of the proposed monitoring regime, but when the discussions became political, so too did the instruments that produced the scientific data. Thus, seismographs became diplomatic (...) objects used to support or challenge foreign policy objectives. After the collapse of the scientific meetings, the US distributed seismographs as diplomatic gifts to create a worldwide, U.S.-controlled nuclear-detection network in 1960. To exploit data from the network without supporting U.S. policy objectives, the USSR in 1961 proposed to exchange U.S. seismographs for Soviet ones, as two objects of equal value. That allowed each superpower to access the other's technology without creating bonds of mutual obligations. However, this type of inverted, object-based diplomacy also gave scientists from international scientific organisations or small, non-nuclear nations like Denmark a way to engage in nuclear diplomacy. When Danish scientists offered to create a connection station between the U.S. and Soviet seismic networks, they did so in full agreement with the Danish Ministry of Foreign Affairs in order to strengthen their policy of nuclear disarmament independently of U.S. objectives. (shrink)

Recently quantum probability theory started to be actively used in studies of human decision-making, in particular for the resolution of paradoxes (such as the Allais, Ellsberg, and Machina paradoxes). Previous studies were based on a cognitive metaphor of the quantum double-slit experiment—the basic quantum interference experiment. In this paper, we report on an economics experiment based on a triple-slit experiment design, where the slits are menus of alternatives from which one can choose. The test of nonclassicality is based on the (...) Sorkin equality (which was only recently tested in quantum physics). Each alternative is a voucher to buy products in one or more stores. The alternatives are obtained from all disjunctions including one, two or three stores. The participants have to reveal the amount for which they are willing to sell the chosen voucher. Interference terms are computed by comparing the willingness to sell a voucher built as a disjunction of stores and the willingness to sell the vouchers corresponding to the singleton stores. These willingness to sell amounts are used to estimate probabilities and to test both the law of total probabilities and the Born Rule. Results reject neither classical nor quantum probability. We discuss this initial experiment and our results and provide guidelines for future studies. (shrink)

This article examines the theoretical conditions of studying media considered as a specific type of phenomenon, a 'medium phenomenon', to use a philosophical term. The purpose of this study is to examine and evaluate the interpretations of the medium phenomenon in the context of object-oriented ontology, with the authors drawing on the latest philosophical theories and explaining other scholars' reasons for investigating media in particular ways. As part of this inquiry, the authors aim at clarifying the content of the medium (...) phenomenon whilst explaining the reasons for investigating the medium from specific positions in the context of the latest philosophical theories. The authors conclude their inquiry by offering the examination and evaluation of the potential of object-oriented ontologies aimed at characterizing the medium as a type of social object. As the medium's distinctive features are revealed, the authors suggest that interrogating it further is important for improving our understanding of social processes and creating new strategies and technologies of media usage. (shrink)

We investigate the application of Courcelle’s theorem and the logspace version of Elberfeld et al. in the context of non-monotonic reasoning. Here we formalize the implication problem for propositional sets of formulas, the extension existence problem for default logic, the expansion existence problem for autoepistemic logic, the circumscriptive inference problem, as well as the abduction problem in monadic second order logic and thereby obtain fixed-parameter time and space efficient algorithms for these problems. On the other hand, we exhibit, for each (...) of the above problems, families of instances of a very simple structure that, for a wide range of different parameterizations, do not have efficient fixed-parameter algorithms (even in the sense of the large class XPnu, resp., XLnu) under standard complexity assumptions. (shrink)

Numerous accessory factors modulate RNA polymerase response to regulatory signals and cellular cues and establish communications with co‐transcriptional RNA processing. Transcription regulators are astonishingly diverse, with similar mechanisms arising via convergent evolution. NusG/Spt5 elongation factors comprise the only universally conserved and ancient family of regulators. They bind to the conserved clamp helices domain of RNA polymerase, which also interacts with non‐homologous initiation factors in all domains of life, and reach across the DNA channel to form processivity clamps that enable uninterrupted (...) RNA chain synthesis. In addition to this ubiquitous function, NusG homologs exert diverse, and sometimes opposite, effects on gene expression by competing with each other and other regulators for binding to the clamp helices and by recruiting auxiliary factors that facilitate termination, antitermination, splicing, translation, etc. This surprisingly diverse range of activities and the underlying unprecedented structural changes make studies of these “transformer” proteins both challenging and rewarding. (shrink)

The purpose of the study is to reveal the features of the formation and functioning of Russian business ecosystems in modern conditions, to identify their main advantages and disadvantages, to propose ways to solve problems caused by a radical change in the digital space. The article examines the prerequisites for the emergence of business ecosystems, the features of their legal regulation, analyzes the options for organizational and technological structures, the problems of interaction of all participants in the process. Scientific novelty (...) lies in the development of theoretical provisions, the analysis of modern models that determine the organizational and technological structure of business ecosystems, the development of applied management tools and the definition of starting points for their research. As a result, the main features that characterize business ecosystems and most fully reflect their differentiation have been identified. The author's classification has been developed, the practical scope of which will allow to study the functioning of systems, both as a whole, and their individual elements, being at the same time a management tool. (shrink)

The specificity of eukaryotic DNA organization into loops fixed to the nuclear matrix/chromosomal scaffold has been studied for more than fifteen years. The results and conclusions of different authors remain, however, controversial. Recently, we have elaborated a new approach to the study of chromosomal DNA loops. Instead of characterizing loop basements (nuclear matrix DNA), we have concentrated our efforts on the characterization of individual loops after their excision by DNA topoisomerase II‐mediated DNA cleavage at matrix attachment sites. In this review (...) the results of applying this mapping approach are compared with the results and conclusions from studies of nuclear matrix DNA. An attempt is also made to reconsider all data about the specificity of DNA interactions with the nuclear matrix and to suggest a model of spatial organization of the eukaryotic genome which resolves apparent contradictions between these data. (shrink)

La médiatisation en Bulgarie du double Non à la Constitution européenne s'opère à travers une triple logique: politique intérieure en France et aux Pays-Bas, candidature bulgare à l'intégration européenne, débat sur l'avenir de l'Europe. Il n'existe pas en Bulgarie de débat public large sur la Constitution européenne. Ce thème préoccupe bien sûr les intellectuels, les décideurs, les diplomates. C'est un des sujets de l'actualité européenne. Il bénéficie d'un traitement médiatique honorable, mais sans pour autant exagérer son importance. En effet, la (...) Bulgarie a déjà une place réservée au sein de l'UE. Le supposé impact négatif de cet événement sur la candidature bulgare est incertain et limité.The media in Bulgaria twice No to the European Constitution operates through a triple sense: domestic politics in France and the Netherlands, Bulgarian candidacy for European integration, the debate on the future of Europe. There is no public debate in Bulgaria on the European Constitution wide. This theme of course concerned intellectuals, policymakers, diplomats. This is a topic of European news. It has a media treatment honorable, but without exaggerating its importance. Indeed, Bulgaria has a reserved place within the EU. The supposed negative impact of this event on the Bulgarian candidacy is uncertain and limited. (shrink)

The purpose of this study is to discover the ambivalent nature of the idea of optiman in the concept of the problem of new humanism. The essence of ecological and anthropological crises is the subject of analysis by the authors of this article. The given problematics is revealed through the reference to the analysis of the idea of optiman. Methodology of research are general lofical research methods, method of historical and philosophical reconstruction, method of comparative analysis, method of system analysis. (...) The scientific novelty of the research is the synthetic approach to solving the anthropological crisis, taking into account both ecological, biological and existential problems. Anthropological crisis has shown not only existential, but also biosocial problems of human existence and preservation of his biological bases. In this context, the idea of the possibility of purposeful intervention in human genetics and creation of an optiman or a superman dominates. The concept of «optiman» implies an attempt of harmonization of human innings, but not the replacement of natural givenness with something else. The «control over evolution» in such transcription assumes conscious work of many generations on creation of an opriman. However, technocratic attitudes of modern society demarcate this sense, emphasizing that the nature of an individual is determined not so much by the natural capabilities of the organism as by the technological achievements of modern civilization, which allow overcoming the natural barriers. The ambivalent nature of the idea of optiman appropriately constituents the search for new meanings in the notions of human nature. In this article two approaches to understanding optimen: transhumanism and existentialism are considered. The first approach is based on the positions of the expediency of transformation of human nature by technology, the second understands the ideal of the human as his ability to self-overcome. Conclusions. It is noted that transhumanism without recourse to the existentials of human existence can lead to increased alienation of a person and his technical suppression. The authors of the article conclude that a new humanism should be established. (shrink)

El presente artículo tiene como objetivo fundamental explorar la posibilidad de un currículum de la Herstory del Arte, entendiendo por ésta, la visibilidad de las biografías y las contribuciones artísticas de las mujeres. Así pues, por un lado, este estudio aborda cómo deconstruir el currículum oculto, a través de una propuesta de currículum postmoderno que incorpore las her/stories del Arte. Por otro lado, se lleva a cabo un análisis cuantitativo de la presencia o ausencia de las mujeres artistas en el (...) currículum de las materias de Historia del Arte de las diferentes legislaciones españolas hasta desembocar en un estudio basado en el análisis crítico del discurso feminista del currículum de Fundamentos del Arte I y II de bachillerato. (shrink)

Este ensayo aborda uno de los debates más álgidos del feminismo contemporáneo, a saber, la disputa entre quienes abogan por el reconocimiento de las identidades trans mediante la autodeterminación del género y quienes sostienen que esto último representa una amenaza para los marcos jurídicos imperantes. En este texto reconstruyo ambas concepciones empleando las herramientas de la metafísica analítica y los estudios de género. Distingo así entre la identidad materialmente fundamentada y la identidad nomenclatural autoadscriptiva. El objetivo central, más allá de (...) ofrecer esta caracterización, es examinar cuál de estas concepciones es más compatible con una concepción de la justicia que ponga en el centro las libertades de los individuos. (shrink)

El artículo presenta la experiencia del Programa GAZE de fomento de la cultura emprendedora en la educación superior en Gipuzkoa-País Vasco. Desde el punto de vista conceptual, se presenta un modelo de universidad relacional y se distinguen dos dimensiones de la cultura emprendedora: el sentido de la iniciativa (competencias transversales para la creación de proyectos) y el emprendimiento (competencias específicas para la creación de organizaciones). Se analizan las experiencias de incardinación curricular de competencias a partir de la resolución de problemas (...) con la participación en el aula de agentes reales del territorio (empresas, Ongs, Ayuntamientos), que configura, en la práctica, el modelo de universidad relacional. (shrink)

Socio-emotional impairments are key symptoms of Autism Spectrum Disorders. This work proposes to analyze the neuronal activity related to the discrimination of emotional prosodies in autistic children as follows. Firstly, a database for single words uttered in Mexican Spanish by males, females, and children will be created. Then, optimal acoustic features for emotion characterization will be extracted, followed of a cubic kernel function Support Vector Machine in order to validate the speech corpus. As a result, human-specific acoustic properties of emotional (...) voice signals will be identified. Secondly, those identified acoustic properties will be modified to synthesize the recorded human emotional voices. Thirdly, both human and synthesized utterances will be used to study the electroencephalographic correlate of affective prosody processing in typically developed and autistic children. Finally, and on the basis of the outcomes, synthesized voice-enhanced environments will be created to develop an intervention based on social-robot and Social StoryTM for autistic children to improve affective prosodies discrimination. This protocol has been registered at BioMed Central under the following number: ISRCTN18117434. (shrink)

La filosofía del lenguaje de Wittgenstein está influida por las aportaciones tanto de Frege como de Bertrand Russell. Si bien, en su obra el Tracttaus puso su propio estilo. Para incluso llegar a decir que sus aportaciones eran el punto clave para que las teorías tanto de Russell como de Frege terminaran con algunos inconvenientes que surgían en sus teorías. Como ejemplo baste las tablas de Verdad de función que introduce Wittgenstein. Sin embargo, es importante que se tengan en cuenta (...) que tomó de estos filósofos, y la manera en que fue modificando sus ideas, para entender la obra del Wittgenstein del Tractatus. (shrink)

Introducción al dosier: Debates Filosóficos sobre el cuerpo sexuado: identidades trans, sujetos políticos e inclusión.

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)