Plan de negocio para la creación de una empresa de importación, comercialización y encendido de fuegos artificiales de venta libre y profesionales, en la ciudad de Quito

El presente documento muestra el desarrollo de un plan de negocio para la creación de una empresa importadora de Fuegos Artificiales desde China para la comercialización y encendido electrónico de los mismos. Como parte preliminar cuenta con la historia de la pirotecnia, su descubrimiento y evolución, así como los datos de empresas que comercializan este tipo de productos en el país y como se desarrolla el mercado, especialmente en la ciudad de Quito. Se detallan las herramientas necesarias para la elaboración de un plan de negocio, tales como la matriz FODA, el plan estratégico para establecer los objetivos por los que se creará la empresa, el análisis del mix de marketing, así como las herramientas para el estudio financiero. Se realiza el estudio de mercado, mismo que arroja los datos de aceptación del 81% para este tipo de producto en el mercado meta, se establece también que existe un desconocimiento por parte de los clientes potenciales sobre las empresas que actualmente ofrecen estos productos, dato que puede ser aprovechado por la empresa para atacar a este segmento del mercado. Se procede a realizar el modelo de negocio, para lo cual primero se hace un estudio de las externalidades que afectarán al correcto funcionamiento de la empresa, se toman en cuenta los factores económico y político. Luego se realiza el estudio FODA donde se identifican los factores tanto internos como externos que influirán en el desenvolvimiento de la empresa, y se identifican los requerimientos para proceder con la importación del producto. Finalmente se desarrolla el análisis financiero donde se establece la viabilidad del proyecto y se detallan aspectos como la inversión inicial necesaria para comenzar con la empresa, gastos en los que incurrirá la misma, así como la rentabilidad que tendrá tomando en cuenta los diferentes escenarios posibles

La Cultura Tributaria y su Impacto en el Cumplimiento de las Obligaciones Tributarias de las PYME’s del Sector Restaurantes en San Isidro y Miraflores en el Periodo 2018

El presente trabajo de investigación busca comprender la posible relación entre la cultura tributaria y su impacto en el cumplimiento de las obligaciones de las PYME’s que conforman el sector restaurante. Dicho proyecto surge ante la observancia de algunos informes de la SUNAT, en donde se evidencia un alto nivel de evasión tributaria, así como también, altos niveles de morosidad. Adicionalmente a ello, según información complementaria, una de las razones que explicaría tal realidad, sería el alto índice de informalidad presente en nuestra economía; situación que se presenta por la carencia de una sólida cultura tributaria en nuestra población. En tal sentido, se llevó a cabo la investigación en donde se buscó conocer, de qué manera aspectos tales como: los valores tributarios, el conocimiento de la normativa tributaria peruana y las creencias tributarias por parte de los responsables de las empresas que conforman el sector de estudio, podría tener algún impacto en el cumplimiento de sus obligaciones ante la SUNAT. En esta misma línea, cabe precisar que, para dicha investigación fue necesario darle un enfoque tanto cualitativo como cuantitativo que permita tener un panorama amplio de la problemática. Finalmente, los datos obtenidos, permitieron conocer que no existía mayor relación entre la cultura tributaria y su impacto en el cumplimiento de las obligaciones tributarias por parte de los empresarios. La explicación a dichos resultados es que, la coyuntura actual de pandemia producto del COVID-19, condicionó una posición muy cautelosa por parte de los encuestados, quienes proporcionaron sus respuestas con el temor de estar siendo fiscalizados por la SUNAT.This research work seeks to understand the possible relation between tax culture and its impact on the fulfillment of the obligations of SMEs that make up the restaurant sector. This project arises from the observance of some SUNAT reports, where a high level of tax evation is evidenced, as well as high levels of default. In addition, according to complementary information, one of the reasons that would explain such a reality would be the high rate of informality present in our economy: situation that arises due to the lack of solid tax culture in our population. In this sense, the investigation was carried out in which it was sought to know, in what way aspects such as; tax values, knowledge of peruvian tax regulations and tax beliefs by those responsible for the companies that make up the studied sector, could have some impact on the fulfillment of their obligations to SUNAT. Along the same lines, it should be noted that, for said research, it was necessary to give it both a qualitative and a quantitative approach that allows a broad overview of the problem. Finally, the data obtained, allowed us to know that there was no major relation between the tax culture and its impact on the compliance of tax obligations by entrepreneurs. The explanation for these results is that the current situation of a pandemic product of the COVID-19, conditioned a very cautious position for the respondents, who provided their answers with the fear of being supervised by SUNAT.Tesi

Orexin-Corticotropin-Releasing Factor Receptor Heteromers in the Ventral Tegmental Area as Targets for Cocaine

Release of the neuropeptides corticotropin-releasing factor (CRF) and orexin-A in the ventral tegmental area (VTA) play an important role in stress-induced cocaine-seeking behavior. We provide evidence for pharmacologically significant interactions between CRF and orexin-A that depend on oligomerization of CRF1 receptor (CRF1R) and orexin OX1 receptors (OX1R). CRF1R–OX1R heteromers are the conduits of a negative crosstalk between orexin-A and CRF as demonstrated in transfected cells and rat VTA, in which they significantly modulate dendritic dopamine release. The cocaine target σ1 receptor (σ1R) also associates with the CRF1R–OX1R heteromer. Cocaine binding to the σ1R–CRF1R–OX1R complex promotes a long-term disruption of the orexin-A–CRF negative crosstalk. Through this mechanism, cocaine sensitizes VTA cells to the excitatory effects of both CRF and orexin-A, thus providing a mechanism by which stress induces cocaine seeking

Biased receptor functionality versus biased agonism in G-protein-coupled receptors

Functional selectivity is a property of G-protein-coupled receptors (GPCRs) by which activation by different agonists leads to different signal transduction mechanisms. This phenomenon is also known as biased agonism and has attracted the interest of drug discovery programs in both academy and industry. This relatively recent concept has raised concerns as to the validity and real translational value of the results showing bias; firstly biased agonism may vary significantly depending on the cell type and the experimental constraints, secondly the conformational landscape that leads to biased agonism has not been defined. Remarkably, GPCRs may lead to differential signaling even when a single agonist is used. Here we present a concept that constitutes a biochemical property of GPCRs that may be underscored just using one agonist, preferably the endogenous agonist. 'Biased receptor functionality' is proposed to describe this effect with examples based on receptor heteromerization and alternative splicing. Examples of regulation of final agonist-induced outputs based on interaction with β-arrestins or calcium sensors are also provided. Each of the functional GPCR units (which are finite in number) has a specific conformation. Binding of agonist to a specific conformation, i.e. GPCR activation, is sensitive to the kinetics of the agonist-receptor interactions. All these players are involved in the contrasting outputs obtained when different agonists are assayed

Neuronal calcium and cAMP cross-talk mediated by cannabinoid CB1 receptor and EF-hand calcium sensor interactions.

Endocannabinoids are important players in neural development and function. They act via receptors, whose activation inhibits cAMP production. The aim of the paper was to look for calcium- and cAMP-signaling cross-talk mediated by cannabinoid CB1 receptors (CB1R) and to assess the relevance of EF-hand CaM-like calcium sensors in this regard. Using a heterologous expression system, we demonstrated that CB1R interacts with calneuron-1 and NCS1 but not with caldendrin. Furthermore, interaction motives were identified in both calcium binding proteins and the receptor, and we showed that the first two sensors competed for binding to the receptor in a Ca2+-dependent manner. Assays in neuronal primary cultures showed that, CB1R-NCS1 complexes predominate at basal Ca2+ levels, whereas in the presence of ionomycin, a calcium ionophore, CB1R-calneuron-1 complexes were more abundant. Signaling assays following forskolin-induced intracellular cAMP levels showed in mouse striatal neurons that binding of CB1R to NCS1 is required for CB1R-mediated signaling, while the binding of CB1R to calneuron-1 completely blocked Gi-mediated signaling in response to a selective receptor agonist, arachidonyl-2-chloroethylamide. Calcium levels and interaction with calcium sensors may even lead to apparent Gs coupling after CB1R agonist challenge

The sigma-1 receptor as key common factor in cocaine and food seeking behaviors

Addiction and eating disorders involve brain reward circuits. A previous history of binge eating predisposes to addictive behavior, while the cessation of exposure to drugs of abuse leads to reward activities, including intake of tasty foods. Cocaine use is associated with a decrease in food intake, with reversal after the drug use is stopped. Exciting new findings show that receptors for the 'hunger' hormone, ghrelin, directly interact with the sigma-1 receptors (1R), which is a target of cocaine. 1R are key players in regulating dopaminergic neurotransmission and ghrelin-mediated actions. This review focuses on the 1 receptor as general neuroendocrine regulator by directly interacting with neuronal G-protein-coupled receptors. This review also covers the early mechanisms by which cocaine binding to 1 blocks the food-seeking behavior triggered by ghrelin. Such new findings appear as fundamental to understand common mechanisms in drug addiction and eating disorders

Grill Events

El presente proyecto, tuvo como propósito diseñar un servicio de parrillas a domicilio con productos de calidad. La propuesta de Grill Events es ofrecer una atención dedicada de principio a fin, de manera que el cliente y sus invitados disfruten el momento importante de la celebración. Al percatarnos que existen muy pocas empresas que brinden parrillas a domicilio con productos Premium (buena calidad), nos enfocamos en brindar el servicio a clientes que constantemente realizan celebraciones sociales tales como: amicales, familiares o de trabajo con niveles socioeconómica A-B, que puedan consumir nuestros productos.The purpose of the project was to design an at-home grilling service with quality products. Grill Events offers dedicated attention from start to finish, so that the clients and their guests may enjoy their special moment. We became aware that there are few companies that offer at-home grilling services with premium quality products, and we focused in offering the services to clients that constantly organize social celebrations such as: birthdays, family meetings, work events, with socioeconomic levels A-B that may consume our products.Trabajo de investigació