11 research outputs found
MetodologĂa para evaluar la continuidad del goce de incentivos fiscales en favor de entidades acogidas a los regĂmenes de zonas francas, servicios internacionales, energĂas renovables y turismo en El Salvador.
El establecimiento de incentivos fiscales genera un detrimento de los ingresos del Estado, ya que causa una disminuciĂłn en los recursos percibidos, lo cual implica que los mismos se tendrĂan que recuperar a travĂ©s del establecimiento de cargas impositivas adicionales en otros puntos de la economĂa, lo que genera oportunidades de incumplimientos inclusive la evasiĂłn y/o elusiĂłn fiscal. Por tanto, esta investigaciĂłn estĂĄ enfocada a una metodologĂa para evaluar la continuidad del goce de incentivos fiscales en favor de entidades acogidas a los regĂmenes de zonas francas, servicios internacionales, energĂas renovables y turismo en El Salvador, recopilando informaciĂłn necesaria para la elaboraciĂłn de procedimientos especĂficos que permitan a los auditores externos evaluar el cumplimiento de las leyes que rigen los regĂmenes antes mencionados e identificar situaciones o indicios de incumplimientos. Cabe mencionar que dicha investigaciĂłn se realizĂł a travĂ©s del mĂ©todo hipotĂ©tico deductivo, que permitiĂł estudiar la problemĂĄtica de forma general hasta llegar a lo especĂfico; abordando los requerimientos del marco normativo de los sectores incentivados. El proceso de investigaciĂłn se divide en dos fases: en la informaciĂłn bibliogrĂĄfica, que son fuentes tĂ©cnicas y legales, que sirven para sustentar la investigaciĂłn y la de campo en donde el objeto de estudio lo constituyen los auditores que evalĂșan el cumplimiento de Ley de Zonas Francas Industriales y de ComercializaciĂłn, Ley de Servicios Internacionales, Ley de Incentivos Fiscales para el Fomento de las EnergĂas Renovables en la GeneraciĂłn de Electricidad y Ley de Turismo. En este apartado, se llevĂł a cabo la recolecciĂłn de informaciĂłn mediante una encuesta realizada a 65 auditores enriqueciendo el estudio con entrevistas presenciales, posteriormente con la ii informaciĂłn obtenida se realizĂł un anĂĄlisis de los datos recabados, el cual contribuyĂł a profundizar en la problemĂĄtica existente al momento de elaborar el diagnĂłstico sobre el tema. Mediante los resultados obtenidos de las encuestas se determinĂł que el personal estĂĄ capacitado, mĂĄs no lo suficiente en materia de incentivos fiscales; que las entidades beneficiarias cumplen poco con las disposiciones del marco regulatorio que las rigen por lo cual estĂĄn expuestas a riesgos de incumplimientos fiscales y finalmente se corroborĂł que la existencia de una herramienta serĂĄ de utilidad para los auditores que realicen sus encargos sobre la evaluaciĂłn de incentivos fiscales. Por tanto, se diseñaron procedimientos especĂficos para cada uno de los sectores en estudio que le permitan al auditor evaluar el cumplimiento de la Ley de Zonas Francas Industriales y de ComercializaciĂłn, Ley de Servicios Internacionales, Ley de Incentivos Fiscales para el Fomento de las EnergĂas Renovables en la GeneraciĂłn de Electricidad y Ley de Turismo. El marco normativo en estudio puede advertir sobre irregularidades o indicios que puedan originarse dentro de las entidades que gozan de incentivos fiscales, debido a la falta de aplicabilidad del marco normativo, tĂ©cnico y legal, asĂ como tambiĂ©n por factores como un control interno poco eficiente, falta de polĂticas y procedimientos. Se concluyĂł mediante la investigaciĂłn que una de las principales dificultades para los auditores al momento de realizar una evaluaciĂłn que permita garantizar la continuidad del goce de incentivos fiscales en las entidades acogidas al rĂ©gimen de zona franca, servicios internacionales, fomento de las energĂas renovables y turismo es la carencia de una metodologĂa que incluya procedimientos especĂficos
Seminario de EconomĂa Mexicana
Serie de ponencias referentes al Seminario de EconomĂa Mexicana. Memorias del Seminario de EconomĂa Mexicana de 199
Photography-based taxonomy is inadequate, unnecessary, and potentially harmful for biological sciences
The question whether taxonomic descriptions naming new animal species without type specimen(s) deposited in collections should be accepted for publication by scientific journals and allowed by the Code has already been discussed in Zootaxa (Dubois & NemĂ©sio 2007; Donegan 2008, 2009; NemĂ©sio 2009aâb; Dubois 2009; Gentile & Snell 2009; Minelli 2009; Cianferoni & Bartolozzi 2016; Amorim et al. 2016). This question was again raised in a letter supported
by 35 signatories published in the journal Nature (Pape et al. 2016) on 15 September 2016. On 25 September 2016, the following rebuttal (strictly limited to 300 words as per the editorial rules of Nature) was submitted to Nature, which on
18 October 2016 refused to publish it. As we think this problem is a very important one for zoological taxonomy, this text is published here exactly as submitted to Nature, followed by the list of the 493 taxonomists and collection-based
researchers who signed it in the short time span from 20 September to 6 October 2016
Métodos y técnicas de monitoreo y predicción temprana en los escenarios de riesgos socionaturales
Esta obra concentra los mĂ©todos y las tĂ©cnicas fundamentales para el seguimiento y monitoreo de las dinĂĄmicas de los escenarios de riesgos socionaturales (geolĂłgicos e hidrometeorolĂłgicos) y tiene como objetivo general orientar, apoyar y acompañar a los directivos y operativos de protecciĂłn civil en aterrizar las acciones y polĂticas pĂșblicas enfocadas a la gestiĂłn del riesgo local de desastre
Reducing the environmental impact of surgery on a global scale: systematic review and co-prioritization with healthcare workers in 132 countries
Abstract
Background
Healthcare cannot achieve net-zero carbon without addressing operating theatres. The aim of this study was to prioritize feasible interventions to reduce the environmental impact of operating theatres.
Methods
This study adopted a four-phase Delphi consensus co-prioritization methodology. In phase 1, a systematic review of published interventions and global consultation of perioperative healthcare professionals were used to longlist interventions. In phase 2, iterative thematic analysis consolidated comparable interventions into a shortlist. In phase 3, the shortlist was co-prioritized based on patient and clinician views on acceptability, feasibility, and safety. In phase 4, ranked lists of interventions were presented by their relevance to high-income countries and lowâmiddle-income countries.
Results
In phase 1, 43 interventions were identified, which had low uptake in practice according to 3042 professionals globally. In phase 2, a shortlist of 15 intervention domains was generated. In phase 3, interventions were deemed acceptable for more than 90 per cent of patients except for reducing general anaesthesia (84 per cent) and re-sterilization of âsingle-useâ consumables (86 per cent). In phase 4, the top three shortlisted interventions for high-income countries were: introducing recycling; reducing use of anaesthetic gases; and appropriate clinical waste processing. In phase 4, the top three shortlisted interventions for lowâmiddle-income countries were: introducing reusable surgical devices; reducing use of consumables; and reducing the use of general anaesthesia.
Conclusion
This is a step toward environmentally sustainable operating environments with actionable interventions applicable to both highâ and lowâmiddleâincome countries
The role of liver steatosis as measured with transient elastography and transaminases on hard clinical outcomes in patients with COVID-19
Liver injury has been widely described in patients with Coronavirus disease 2019 (COVID-19). We aimed to study the effect of liver biochemistry alterations, previous liver disease, and the value of liver elastography on hard clinical outcomes in COVID-19 patients. We conducted a single-center prospective observational study in 370 consecutive patients admitted for polymerase chain reaction (PCR)-confirmed COVID-19 pneumonia. Clinical and laboratory data were collected at baseline and liver parameters and clinical events recorded during follow-up. Transient elastography [with Controlled Attenuation Parameter (CAP) measurements] was performed at admission in 98 patients. All patients were followed up until day 28 or death. The two main outcomes of the study were 28-day mortality and the occurrence of the composite endpoint intensive care unit (ICU) admission and/or death. Alanine aminotransferase (ALT) and aspartate aminotransferase (AST) levels were elevated at admission in 130 patients (35%) and 167 (45%) patients, respectively. Overall, 14.6% of patients presented the composite endpoint ICU and/or death. Neither ALT elevations, prior liver disease, liver stiffness nor liver steatosis (assessed with CAP) had any effect on outcomes. However, patients with abnormal baseline AST had a higher occurrence of the composite ICU/death (21% versus 9.5%, p = 0.002). Patients ⩟65 years and with an AST level > 50 U/ml at admission had a significantly higher risk of ICU and/or death than those with AST ⩜ 50 U/ml (50% versus 13.3%, p < 0.001). In conclusion, mild liver damage is prevalent in COVID-19 patients, but neither ALT elevation nor liver steatosis influenced hard clinical outcomes. Elevated baseline AST is a strong predictor of hard outcomes, especially in patients ⩟65 year
Mexico ants: incidence and abundance along the NearcticâNeotropical interface
International audienceto explore different aspects of the population and community research of ants at different spatial scales, and to aid in the establishment of conservation policies and actions. There are no copyright restrictions. Please cite this data paper when using its data for publications or teaching events