Consecuencias de la Política Tributaria en la Administración de Tributos en el Período 2002-2007, en el Perú

La tesis intitulada “Consecuencias de la Política Tributaria en la Administración de tributos, en el periodo 2002-2007, en el Perú”, tiene como objetivos: identificar las variaciones de la política tributaria en el Perú, determinar las características del órgano administrador en la implementación de la política tributaria del Perú, y determinar las consecuencias más importantes de la Política Tributaria en su Administración, en el periodo 2002-2007. La hipótesis, que ha servido de guía para la investigación, sustenta que, dado que toda actividad económica, conlleva exigencias tributarias; es probable que la Política Tributaria origine confusión en la administración e interpretación de las normas tributarias, comprendidas en el periodo 2002-2007 del Perú. Las técnicas utilizadas para la recolección de datos fueron la Observación Documental y la Entrevista Estructurada y los instrumentos fueron la lista de verificación, la ficha de evaluación y la cédula de entrevista. Los resultados precisan que: los dispositivos que regulan el Código Tributario y los Tributarios del Gobierno Central, han sufrido modificaciones tendientes a mejorar el sistema de recaudación y aclarar definiciones, para mejorar el manejo tributario del Perú; el cumplimiento de funciones por SUNAT es considerado como parcial, debido a las deficiencias en la orientación y a la falta de mecanismos de difusión; los profesionales de la contabilidad como contadores, tienen un conocimiento entre regular a bueno de las normas tributarias, lo cual, también les permite comprender parcialmente los cambios y regulaciones establecidas en las normas respectivas; existe relación indirecta entre la frecuencia de modificación de las normas tributarias y su entendimiento, traducido en “más modificaciones”, “menos comprensión”, lo cual provoca confusiones entre los contribuyentes. En conclusión, la hipótesis que toda actividad económica conlleva exigencias tributarias, es probable que la Política Tributaria origine confusión en la administración e interpretación de las normas tributarias, comprendidas en el periodo 2002-2007 del Perú, ha sido probada, ya que, en general las variaciones de las normas han sido sustanciales y el nivel de comprensión de éstas es cada vez menor, provocando actos de evasión y elusión tributaria voluntaria o involuntaria por parte del contribuyente

Rapident, tu consultorio dental a la mano

Plan de Negocio para determinar la viabilidad econ?mica financiera de una aplicaci?n m?vil/web, cuyo uso permita la reducci?n de la capacidad ociosa de los consultorios odontol?gicos de Lima Metropolitana aplicando econom?a compartida. Existen dos posibilidades, alquilar los consultorios a odont?logos con cartera de pacientes, o contratar personal por horas si ya se tienen pacientes, de modo que se use la infraestructura y equipos disponibles, minimizando tiempos muertos de atenci?n. En Lima existe sobrepoblaci?n de odont?logos, alta informalidad y guerra de precios. Los consultorios son de alto costo en su implementaci?n y est?n regidos bajo estrictas normas de larga tramitaci?n. La investigaci?n determin? aspectos que valora el p?blico objetivo: inmediatez en el servicio, adecuada organizaci?n y b?squeda personalizada, calendario de disponibilidad de consultorios y del personal y el ranking de calificaciones generador de confianza. La plataforma es sostenible con un modelo freemium, v?a el cobro de una suscripci?n mensual (S/.30), y la opci?n de cuentas gratuitas con funcionalidades limitadas. El negocio tiene alto potencial de crecimiento debido a que anualmente entran 1,200 odont?logos al mercado. Adem?s el modelo puede replicarse en otras ciudades como Tacna y Cusco, e incluso en pa?ses como Colombia y Ecuador

Perceptions and acceptability of the controlled human malaria infection (CHMI) model in The Gambia: a qualitative study.

Controlled human malaria infection (CHMI) studies, i.e. the deliberate infection of healthy volunteers with malaria parasites to study immune response and/or test drug or vaccine efficacy, are increasingly being conducted in malaria endemic countries, including in sub-Saharan Africa. However, there have been few studies on the perceptions and acceptability of CHMI by the local communities. This qualitative study assessed the perception and acceptability of such studies in The Gambia following the first CHMI study conducted in the country in March-May 2018. Data were collected through non-participant observation, in-depth interviews and focus group discussions and analyzed using NVivo 12 software with an inductive-deductive approach. Sixty-seven participants were involved, including volunteers enrolled in the CHMI, community stakeholders and members of the Gambian Ethics Committee. Respondents expressed a positive view about CHMI. Key motivating factors for participation were the financial compensation, comprehensive health checks, and willingness to support malaria research. Risks associated with participation were considered low. Concerns raised included the frequency of bleeding and the blood volume collected

Infected pancreatic necrosis: outcomes and clinical predictors of mortality. A post hoc analysis of the MANCTRA-1 international study

: The identification of high-risk patients in the early stages of infected pancreatic necrosis (IPN) is critical, because it could help the clinicians to adopt more effective management strategies. We conducted a post hoc analysis of the MANCTRA-1 international study to assess the association between clinical risk factors and mortality among adult patients with IPN. Univariable and multivariable logistic regression models were used to identify prognostic factors of mortality. We identified 247 consecutive patients with IPN hospitalised between January 2019 and December 2020. History of uncontrolled arterial hypertension (p = 0.032; 95% CI 1.135-15.882; aOR 4.245), qSOFA (p = 0.005; 95% CI 1.359-5.879; aOR 2.828), renal failure (p = 0.022; 95% CI 1.138-5.442; aOR 2.489), and haemodynamic failure (p = 0.018; 95% CI 1.184-5.978; aOR 2.661), were identified as independent predictors of mortality in IPN patients. Cholangitis (p = 0.003; 95% CI 1.598-9.930; aOR 3.983), abdominal compartment syndrome (p = 0.032; 95% CI 1.090-6.967; aOR 2.735), and gastrointestinal/intra-abdominal bleeding (p = 0.009; 95% CI 1.286-5.712; aOR 2.710) were independently associated with the risk of mortality. Upfront open surgical necrosectomy was strongly associated with the risk of mortality (p < 0.001; 95% CI 1.912-7.442; aOR 3.772), whereas endoscopic drainage of pancreatic necrosis (p = 0.018; 95% CI 0.138-0.834; aOR 0.339) and enteral nutrition (p = 0.003; 95% CI 0.143-0.716; aOR 0.320) were found as protective factors. Organ failure, acute cholangitis, and upfront open surgical necrosectomy were the most significant predictors of mortality. Our study confirmed that, even in a subgroup of particularly ill patients such as those with IPN, upfront open surgery should be avoided as much as possible. Study protocol registered in ClinicalTrials.Gov (I.D. Number NCT04747990)

Global disparities in surgeons’ workloads, academic engagement and rest periods: the on-calL shIft fOr geNEral SurgeonS (LIONESS) study

: The workload of general surgeons is multifaceted, encompassing not only surgical procedures but also a myriad of other responsibilities. From April to May 2023, we conducted a CHERRIES-compliant internet-based survey analyzing clinical practice, academic engagement, and post-on-call rest. The questionnaire featured six sections with 35 questions. Statistical analysis used Chi-square tests, ANOVA, and logistic regression (SPSS® v. 28). The survey received a total of 1.046 responses (65.4%). Over 78.0% of responders came from Europe, 65.1% came from a general surgery unit; 92.8% of European and 87.5% of North American respondents were involved in research, compared to 71.7% in Africa. Europe led in publishing research studies (6.6 ± 8.6 yearly). Teaching involvement was high in North America (100%) and Africa (91.7%). Surgeons reported an average of 6.7 ± 4.9 on-call shifts per month, with European and North American surgeons experiencing 6.5 ± 4.9 and 7.8 ± 4.1 on-calls monthly, respectively. African surgeons had the highest on-call frequency (8.7 ± 6.1). Post-on-call, only 35.1% of respondents received a day off. Europeans were most likely (40%) to have a day off, while African surgeons were least likely (6.7%). On the adjusted multivariable analysis HDI (Human Development Index) (aOR 1.993) hospital capacity > 400 beds (aOR 2.423), working in a specialty surgery unit (aOR 2.087), and making the on-call in-house (aOR 5.446), significantly predicted the likelihood of having a day off after an on-call shift. Our study revealed critical insights into the disparities in workload, access to research, and professional opportunities for surgeons across different continents, underscored by the HDI

Ultralight vector dark matter search using data from the KAGRA O3GK run

Among the various candidates for dark matter (DM), ultralight vector DM can be probed by laser interferometric gravitational wave detectors through the measurement of oscillating length changes in the arm cavities. In this context, KAGRA has a unique feature due to differing compositions of its mirrors, enhancing the signal of vector DM in the length change in the auxiliary channels. Here we present the result of a search for U(1)B−L gauge boson DM using the KAGRA data from auxiliary length channels during the first joint observation run together with GEO600. By applying our search pipeline, which takes into account the stochastic nature of ultralight DM, upper bounds on the coupling strength between the U(1)B−L gauge boson and ordinary matter are obtained for a range of DM masses. While our constraints are less stringent than those derived from previous experiments, this study demonstrates the applicability of our method to the lower-mass vector DM search, which is made difficult in this measurement by the short observation time compared to the auto-correlation time scale of DM