New examples of Bernoulli algebraic actions

We give an example of a principal algebraic action of the non-commutative free group ${\mathbb {F}}$ of rank two by automorphisms of a connected compact abelian group for which there is an explicit measurable isomorphism with the full Bernoulli 3-shift action of ${\mathbb {F}}$ . The isomorphism is defined using homoclinic points, a method that has been used to construct symbolic covers of algebraic actions. To our knowledge, this is the first example of a Bernoulli algebraic action of ${\mathbb {F}}$ without an obvious independent generator. Our methods can be generalized to a large class of acting groups.

The cognitive paradigm in the modern bibliographic studies

The bibliography cognitive paradigm is substantiated as essential for the modern society evolving from the being information to the cognitive one. The origins and development of the paradigm reflection in the library and bibliographic studies are discussed. The key components of the cognitive paradigm theoretical core of bibliography, namely mission, concept, terms, that make bibliography a cognitive social institution, are examined. The bibliography social mission is defined as overcoming the cognitive gap by individual and collective society actors during the transition from the information to the cognitive stage. The relevancy of bibliography would rise significantly if it increases its cognitive potential and proves to be fully fledged, independent generator and distributor of knowledge – the concept of bibliographic studies cognitive paradigm. The author demonstrates that bibliography is able to accomplish every process of knowledge transformation: its socialization, externalization, combining and internalization. Within the cognitive paradigm, bibliography is defined as a cognitive institution of the knowledge society with the purpose of knowledge generation and distribution it focuses on the system aspects of the documented knowledge conceptual content. The author also proves the need for enhancing cognitive character of library bibliographic activities and suggests tools and methods to intellectialize its cognitive and information activities.

El Administrador de Empresas y la Responsabilidad Tributaria para el Año 2012

El presente artículo obedece a las obligaciones tributarias como aportantes en Colombia, puesto que es deber de los ciudadanos contribuir con los ingresos, lo consagra la constitución política de Colombia como fuente formal de los tributos. En momentos como el actual que no solo el Estado busca tener mayores fuentes a través de los impuestos, las personas naturales o jurídicas se ven en la necesidadde ser más productivos, competitivos y permanecer en sus actividades precisamente para poder desarrollarse, crecer, generar empleo y crecimiento económico. Es precisamente por estos motivos que los profesionales de la Administración no deben dejar de lado el conocimiento en la parte tributaria y cómo se obliga a estar actualizado permanentemente en temas tan importantes como es la parte fiscal. Por lo tanto en el proceso de formación como Administradores de Empresas es importante no olvidar, que no solo en las aulas, debemos responsabilizarnos de este tema sino que a través de la vida laboral como dependiente o independiente siempre habrá un hecho generador de la obligación.PALABRAS CLAVE: Obligación tributaria, hecho generador, contribuyente, impuestos, control fiscal, requerimientos.ABSTRACTThis article reflects the tax obligations as contributors in Colombia since it is the duty of citizens to contribute to income, enshrined in the constitution of Colombia as a formal source of taxes. In times like this that not only the State seeks to have greater sources through taxes, natural or legal persons are in the need to be more productive, competitive and remain in their activities precisely to develop,grow, create jobs and economic growth. It is precisely for these reasons that the Administration professionals should not ignore the knowledge and how the tax part agrees to be permanently updated is as important as the fiscal side issues. So in the process of training as business administrators is important to remember that not only in the classroom, must take responsibility for this issue but through working life as a dependent or independent generator will always be a fact of the obligation. KEY WORDSTax liability, the operative event, taxpayer, tax, fiscal control requirements.