Corrupción, ética y función pública en el Perú

The reasons that have led us to address this problem are cleartaking into account that corruption has a negative impact on consolidation of democracy and governance, also that subverts the guarantees of citi-zens, avoiding the respect for human rights and in civic ethics. Corruption are harmful practices that deserve an appropriate study of the problems and generates the appropriate legal mechanisms to control it. We can not, ignore the fact that in our country, corruption is perceived as a daily anomaly, a breach of the normal functioning of the institutions, even as facts themselves of national idiosyncrasies. This obviously affects public confidence in their institutions; also perverting public ethics, promoting lax moral and passive.This research makes proposals to combat such prac-tices in its various forms, because corruption distorts the minimum conditions of existence and the validity of the rules. Thus it is that we want to identify those negative effects that eventually lead to a pernicious attitude that is characterized by resignation, skepticism and cynicism about the legal framework and even at the idea of honesty as an indispensable value for the exercise of public functions.Las razones que nos han llevado a abordar esta problemática son claras, tomando en cuenta que la corrupción genera un impacto negativo en la consolidación de la democracia y de la gobernabilidad, además que subvierte las garantías de los ciudadanos, evadiendo el respeto a los derechos humanos y, en la ética ciudadana. Los actos de corrupción son prácticas nocivas que merecen un estudio adecuado de los problemas que genera y de los mecanismos adecuados jurídicamente para controlarlo. No podemos, dejar de lado que en nuestro país, la corrupción es percibida como una anomalía cotidiana, un quebrantamiento del funcionamiento normal de las instituciones, incluso como hechos propios de la idiosincrasia nacional. Esto evidentemente afecta la confianza del ciudadano en sus instituciones; además, que pervierte la ética pública, promoviéndose una moral laxa y una actitud pasiva. Esta investigación formula propuestas para combatir dichas prácticas en sus diversas formas, porque la corrupción tergiversa las condiciones mínimas de convivencia y la validez de las normas. Por ello, es que se quiere identificar aquellos efectos negativos que a la larga conducen a una actitud perniciosa que se halla caracterizada por la resignación, el escepticismo y el cinismo frente al marco legal e incluso ante la idea de la honradez como valor indispensable para el ejercicio de la función pública

Chemical modeling for pH prediction of acidified musts with gypsum and tartaric acid in warm regions

Winemaking of musts acidified with up to 3 g/L of gypsum (CaSO4 2H2O) and tartaric acid, both individually and in combination, as well as a chemical modeling have been carried out to study the behaviour of these compounds as acidifiers. Prior to fermentation gypsum and tartaric acid reduce the pH by 0.12 and 0.17 pH units/g/L, respectively, but while gypsum does not increase the total acidity and reduces buffering power, tartaric acid shows the opposite behaviour. When these compounds were used in combination, the doses of tartaric acid necessary to reach a suitable pH were reduced. Calcium concentrations increase considerably in gypsum-acidified must, although they fell markedly after fermentation over time. Sulfate concentrations also increased, although with doses of 2 g/L they were lower than the maximum permitted level (2.5 g/L). Chemical modeling gave good results and the errors in pH predictions were less than 5% in almost all case

Valoración de Pymes por descuento de flujos de fondos: bases filosóficas y epistemológicas

The majority of experts recognizes the cash flow discount as the best technique to value SMEs. However, there is a divergence in the concepts and criteria that a valuation model must incorporate. neoclassical finance, heiress of logical positivism as an epistemological basis, maintains the efficient market hypothesis (EMH) y the capital asset pricing model (CAPM), to calculate the discount rate. On the contrary, behavioral finance, heiress of Husserl's phenomenology, suggests incorporating human behavior or behavior into its valuation models. On taking position, on one way or another, from a philosophical point of view, a valuation model, should lead us to the encounter of truth, justice and fairness in decision making. Both aspects of company valuation, philosophical and epistemological, are addressed in the present research, analyzing the different theories and positions in force, ending with a final position regarding the 2 valuation models of companies currently existing within Neoclassical Finance: the Damodaran Model and the Fernández Model.La mayoría de expertos reconoce al descuento de flujo de fondos como la mejor técnica para valorar las pequeñas y medianas empresas (Pymes). Sin embargo, existe divergencia respecto de los conceptos y criterios que debe incorporar un modelo de valoración. Las finanzas neoclásicas, herederas del positivismo lógico como base epistemológica, mantienen la Hipótesis del Mercado Eficiente (HME) y el capital asset pricing model (CAPM) para calcular la tasa de descuento. Por el contrario, las finanzas conductuales, herederas de la fenomenología de Husserl, sugieren incorporar la conducta o comportamiento humano en sus modelos de valoración. Para tomar postura de uno u otro lado, desde un punto de vista filosófico, un modelo de valoración debe conducirnos al encuentro de la verdad, la justicia y la equidad en la toma de decisiones. Ambos aspectos de la valoración de empresas, el filosófico y el epistemológico, se abordan en este artículo, sobre la base de las diferentes teorías y posiciones vigentes, para culminar con una posición final respecto de los 2 modelos de valoración de empresas actualmente existentes dentro de las finanzas neoclásicas: el Damodaran y el de Fernández

El principio de capacidad contributiva con relación a la emergencia sanitaria COVID-19 en Ecuador, 2019-2020

Objective: Analyze the principle of contributory capacity in relation to the health emergency COVID-19. Method: The research was focused on the documentary, exploratory and descriptive study. The information was selected from the critical reading of documents and bibliographic materials, as well as official information and statistical data from national and international organizations. Results: The health emergency caused by COVID-19 has had consequences not only on people’s health, but also at social and economic levels; therefore, governments are applying various policies to overcome the crisis they are facing. In Ecuador, in the first four months of 2020 tax collection was lower by 534 million dollars compared to 2019, amount that meant a great challenge for the State as it had to generate resources to cover up for the public expenses demanded by society. Conclusion: The tax system must be configured in such a way that those with the greatest economic capacity to pay contribute to a greater extent in sustaining public charges through the prioritization of direct and progressive taxes.Objetivo: Analizar el principio de capacidad contributiva con relación a la emergencia sanitaria COVID–19. Método: La investigación se centró en el estudio documental, exploratorio y descriptivo. La información fue seleccionada a partir de la lectura crítica de documentos y materiales bibliográficos, así como información oficial y datos estadísticos de organismos nacionales e internacionales. Resultados: La emergencia sanitaria provocada por el COVID-19 ha tenido consecuencias tanto a nivel de salud, sociedad y economía, por lo que los gobiernos se encuentran aplicando diversas políticas buscando superar la crisis a las que se ven enfrentados. En Ecuador, en el primer cuatrimestre del año 2020, la recaudación tributaria fue menor en 534 millones de dólares con respecto al año 2019, siendo un gran desafío para el Estado generar recursos que le permita cubrir los gastos públicos que demanda la sociedad. Conclusión: El sistema tributario debe configurarse de modo que aquellos que tengan más capacidad económica de pago contribuyan en mayor medida en el sostenimiento de las cargas públicas a través de la priorización de los impuestos directos y progresivos

Metabolic effects of elevated temperature on organic acid degradation in ripening <em>Vitis vinifera</em> fruit

First published online: September 1, 2014Berries of the cultivated grapevine Vitis vinifera are notably responsive to temperature, which can influence fruit quality and hence the future compatibility of varieties with their current growing regions. Organic acids represent a key component of fruit organoleptic quality and their content is significantly influenced by temperature. The objectives of this study were to (i) manipulate thermal regimes to realistically capture warming-driven reduction of malate content in Shiraz berries, and (ii) investigate the mechanisms behind temperature-sensitive malate loss and the potential downstream effects on berry metabolism. In the field we compared untreated controls at ambient temperature with longer and milder warming (2-4 °C differential for three weeks; Experiment 1) or shorter and more severe warming (4-6 °C differential for 11 days; Experiment 2). We complemented field trials with control (25/15 °C) and elevated (35/20 °C) day/night temperature controlled-environment trials using potted vines (Experiment 3). Elevating maximum temperatures (4-10 °C above controls) during pre-véraison stages led to higher malate content, particularly with warmer nights. Heating at véraison and ripening stages reduced malate content, consistent with effects typically seen in warm vintages. However, when minimum temperatures were also raised by 4-6 °C, malate content was not reduced, suggesting that the regulation of malate metabolism differs during the day and night. Increased NAD-dependent malic enzyme activity and decreased phosphoenolpyruvate carboxylase and pyruvate kinase activities, as well as the accumulation of various amino acids and γ-aminobutyric acid, suggest enhanced anaplerotic capacity of the TCA cycle and a need for coping with decreased cytosolic pH in heated fruit.C. Sweetman, V. O. Sadras, R. D. Hancock, K. L. Soole and C. M. For

Regulators of G protein signaling (RGS proteins): Novel central nervous system drug targets

Many drugs of abuse signal through receptors that couple to G proteins (GPCRs), so the factors that control GPCR signaling are likely to be important to the understanding of drug abuse. Contributions by the recently identified protein family, regulators of G protein signaling (RGS) to the control of GPCR function are just beginning to be understood. RGS proteins can accelerate the deactivation of G proteins by 1000-fold and in cell systems they profoundly inhibit signaling by many receptors, including mu-opioid receptors. Coupled with the known dynamic regulation of RGS protein expression and function, they are of obvious interest in understanding tolerance and dependence mechanisms. Furthermore, drugs that could inhibit their activity could be useful in preventing the development of or in treating drug dependence.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/72565/1/j.1399-3011.2002.21064.x.pd

R2R - software to speed the depiction of aesthetic consensus RNA secondary structures

<p>Abstract</p> <p>Background</p> <p>With continuing identification of novel structured noncoding RNAs, there is an increasing need to create schematic diagrams showing the consensus features of these molecules. RNA structural diagrams are typically made either with general-purpose drawing programs like Adobe Illustrator, or with automated or interactive programs specific to RNA. Unfortunately, the use of applications like Illustrator is extremely time consuming, while existing RNA-specific programs produce figures that are useful, but usually not of the same aesthetic quality as those produced at great cost in Illustrator. Additionally, most existing RNA-specific applications are designed for drawing single RNA molecules, not consensus diagrams.</p> <p>Results</p> <p>We created R2R, a computer program that facilitates the generation of aesthetic and readable drawings of RNA consensus diagrams in a fraction of the time required with general-purpose drawing programs. Since the inference of a consensus RNA structure typically requires a multiple-sequence alignment, the R2R user annotates the alignment with commands directing the layout and annotation of the RNA. R2R creates SVG or PDF output that can be imported into Adobe Illustrator, Inkscape or CorelDRAW. R2R can be used to create consensus sequence and secondary structure models for novel RNA structures or to revise models when new representatives for known RNA classes become available. Although R2R does not currently have a graphical user interface, it has proven useful in our efforts to create 100 schematic models of distinct noncoding RNA classes.</p> <p>Conclusions</p> <p>R2R makes it possible to obtain high-quality drawings of the consensus sequence and structural models of many diverse RNA structures with a more practical amount of effort. R2R software is available at <url>http://breaker.research.yale.edu/R2R</url> and as an Additional file.</p

Capturing Hammerhead Ribozyme Structures in Action by Modulating General Base Catalysis

We have obtained precatalytic (enzyme–substrate complex) and postcatalytic (enzyme–product complex) crystal structures of an active full-length hammerhead RNA that cleaves in the crystal. Using the natural satellite tobacco ringspot virus hammerhead RNA sequence, the self-cleavage reaction was modulated by substituting the general base of the ribozyme, G12, with A12, a purine variant with a much lower pKa that does not significantly perturb the ribozyme's atomic structure. The active, but slowly cleaving, ribozyme thus permitted isolation of enzyme–substrate and enzyme–product complexes without modifying the nucleophile or leaving group of the cleavage reaction, nor any other aspect of the substrate. The predissociation enzyme-product complex structure reveals RNA and metal ion interactions potentially relevant to transition-state stabilization that are absent in precatalytic structures

Physiological responses and production of 'Syrah' vines as a function of training systems

Plant architecture and its interaction with agricultural practices and environmental constraints is determinant for grapevine canopy structure, which is related to carbon assimilation, bud fertility and fruit quality. In this context, this study evaluated the performance of field-grown 'Syrah' grapevines conducted by two management systems: Vertical Shoot Position (VSP) or a modified Geneva Double Curtain (GDC), in Pirapora, state of Minas Gerais, Brazil, during the winters of 2007 and 2008. The evaluations of leaf area, water relations and net CO2 assimilation were made at the end of the ripening period. Yield per vine and per hectare were estimated and mean berry weight and diameter, total soluble solids, pH and titratable acidity were evaluated during berry ripening. The grapevines trained in VSP had higher water status as compared to GDC, shown by differences in pre-dawn leaf water potential (&#968;pd) and stem water potential (&#968;stem). However, the CO2 assimilation was similar in both training systems. Fruit exposure was higher in VSP than in GDC, which contributed to increasing berry temperature. At harvest, the berries in GDC reached values near to 23 ºBrix whereas berries in VSP showed values near 21 ºBrix

Distinct functions of BRCA1 and BRCA2 in double-strand break repair

Individuals carrying BRCA mutations are predisposed to breast cancer. The BRCA1 and BRCA2 proteins are required for homologous recombination and DNA break repair, leading to the suggestion that they act in concert. However, direct evidence of a stable BRCA1/BRCA2 complex has not been demonstrated. Rather, the two proteins have been found as constituents of discrete, but perhaps nonexclusive complexes that are critical for repair. We discuss the interaction of BRCA1 with the BACH1 and BARD1 proteins, and suggest that the pleiotropic nature of mutations in BRCA1 may be associated with defects in protein–protein interactions. In contrast, the role of BRCA2 in DNA repair may be more defined by its direct interaction with the RAD51 recombinase