IVA no comércio eletrónico : quais os obstáculos em sede de IVA dos bens adquiridos eletronicamente quando comparados com a aquisição por meios tradicionais?

A compra de bens através do comércio eletrónico é uma temática cada vez mais recorrente no quotidiano da população devido ao mundo cada vez mais digitalizado e globalizado em que vivemos. Com o aparecimento da Internet tornou-se essencial agir de forma proativa e tomar decisões quanto à tributação do comércio eletrónico, nomeadamente no que concerne ao imposto sobre o valor acrescentado (IVA). Desta forma e dada a relevância do tema exposto, surge este trabalho que tem como objetivo primordial dar resposta à questão de investigação “Quais os obstáculos em sede de IVA dos bens adquiridos eletronicamente quando comparados com a aquisição por meios tradicionais?” sendo que para tal irá ser realizada uma análise dos seguintes pontos: (i) identificar os obstáculos em sede de IVA enfrentados pelo comércio eletrónico indireto comparativamente com o comércio tradicional; (ii) indagar se as normas atuais estão ajustadas face às operações que se realizam eletronicamente, de forma a permitir transparência fiscal; e (iii) averiguar em que medida o negócio online coincide com o negócio tradicional, para se equacionar optar por um regime diferenciado. Pretendeu-se obter respostas a estas questões combinando metodologia quantitativa, através da seleção aleatória de sujeitos de investigação para responder a um questionário, com métodos qualitativos nomeadamente resultantes de dados recolhidos de entrevistas e documentos escritos. A investigação realizada envolveu 104 indivíduos enquanto consumidores finais e três empresas enquanto sujeitos passivos. Conclui-se que o comércio eletrónico de facto tem vindo a sentir uma evolução crescente e acentuada nos últimos anos. Relativamente ao comércio offline não foram encontrados entraves significativos que limitassem a sua opção em sede de IVA. Já no comércio online, existem dificuldades de aplicação da legislação, justificando-se que se proceda a reformulações no regime para acompanhar o avanço tecnológico.The purchase of goods through e-commerce is an increasingly recurrent subject in the daily lives of the population due to the increasingly digitized and globalized world we live in. With the emergence of this new reality of the Internet, it has become essential to proactively take decisions regarding the e-commerce taxation, namely about value added tax. For this reason and given the relevance of the subject, the main objective of this project is to answer the research question "What are the obstacles of buying goods through e-commerce, in the scope of VAT, comparing to the acquisition by traditional means?”. To answer this question an analysis of the following points will be carried out: (i) identifying the VAT obstacles faced by e-commerce offline in comparison with traditional trade; (ii) analyze whether the current legislation is adapted to e-commerce, in order to allow fiscal transparency; and (iii) to find out to what extent the online business coincides with the traditional business, in order to consider an alternative tax regime. In order to reach all these answers a quantitative methodology was used, through the random selection of individuals to answer a questionnaire, as well as qualitative methods, namely through data collected from interviews and written documents. The investigation involved 104 individuals as final consumers and three companies acting as taxable persons. It was concluded, that in fact e-commerce had suffered a major increase in recent years. Regarding the offline trading no significant barriers were found that limited its option, in the scope of VAT. On the other hand, the online commerce faces a complex tax legislation which means that updates are needed in order to keep up with the improvement and innovation of technologies

Effects of subinhibitory doses of the fungicide iprodione on the plant pathogens Fusarium oxysporum and F. proliferatum

Hormetic stimulatory responses have been widely reported in several economically important plant pathogens. Low doses of commonly applied fungicides can enhance fungal traits in vivo and in vitro conditions. However, little is known about the molecular mechanisms behind hormetic responses. During this study, the effects of subinhibitory doses of iprodione on the growth of Fusarium oxysporum and F. proliferatum in vitro and in vivo were examined. Changes in the relative expression of 5 candidate genes of F. proliferatum growing at the suppressive dose, maximum stimulation dose of iprodione and a fungicide-free control were determined using RT-qPCR. Moreover, changes in the gene expression of this fungus growing at the maximum stimulatory dose of iprodione and a fungicide-free control were analyzed using RNAseq data. The results showed that subinhibitory doses of iprodione stimulated the mycelial growth of both pathogens in vitro and in vivo. In vitro, F. oxysporum wild type displayed an average growth stimulation of 6.87% and F. proliferatum wild type displayed 8.21% stimulation at 24 hpi. On onion epidermis, F. oxysporum demonstrated an average stimulation of 24.66% at 48 hpi and 19.6 % at 72hpi. In the case of F. proliferatum, mycelial growth was 23.62% larger than the control at 24hpi, no hormetic responses were observed at 48 and 72hpi. Significant changes in the relative expression of FUM1, HOG1 and HSP70 were observed at the suppressive dose. No significant changes in the expression of the 5 candidate genes were observed at the hormetic dose. Finally, 177 genes were differentially expressed, 117 upregulated and 60 downregulated. Functional annotation of the DEGs revealed that 57 had signal peptides, 24 genes were identified as carbohydrate-active enzymes, 15 were putative fungal effectors and 4 DEGs encoded for secondary metabolites. Upregulated processes included carbohydrate metabolism, detoxification mediated by ABC transporters and cytochrome P450 enzymes

DIAGNÓSTICO DE LA CADENA OVINA EN LA PROVINCIA DE CÓRDOBA, ARGENTINA

The continuous process toward agriculture is the main reason of the substitution and even disappearance of the ovine cattle of the province. The internal market is barely developed and strongly seasonal. The objective of this work is to characterize the chain of ovine meat of the province of Cordoba. The used data come from primary information: surveys and interviews to described informants, and of secondary information. Even though, the ovine production net has a complementary character of other cattle activities and agricultural, the present and potential demand of the lamb meat follows in increase. This study also has detected important restrictions for the integral development of the chain, the most notable aim to the tax burden, the sanitary problems and the commercial informality. The National Ovine Law had important impacts on primary production but the commercialization by informal channels could not be reverted. The industry appears like the main receiver of the final value of the product. The preliminary results pretend the definition of policies that promote the join work of public and private sectors to assure the development of the ovine sector seeking the opportunities that this market offers.Diagnosis, Ovine meat chain, Cordoba-Argentina, FODA., Agribusiness,

Descripción e impacto económico de los pacientes con patologías respiratorias ingresados con indicación de kinesiología en la Unidad de Hospitalización Domiciliaria del Hospital Dr. Sótero del Río

Introduction: Home Hospitalization Units (UHD) were created with the main purpose of decongest hospital wards, providing patients with a more human and favorable environment for their recovery and also contributing to hospital stay savings.Objective: To describe the work of Kinesiologist in the treatment of patients with respiratory diseases inMethods and Material: A retrospective descriptive study of patients admitted in UHD with indication of respiratory kinesiology or that have required it between the months of January to December 2018. For the statistical analysis, Microsoft Excel and the Minitab 17.0 program were used.Results: Of a total of 4,650 inpatients, only 21.3% had the medical indication of respiratory kinesiology (73.4% were adults and 26.6% pediatrics). A total of 8,744 visits were made with an average for adults of 10.9 ± 13.03 and for pediatrics of 5.6 ± 3.3. The average stay was 13.9 ± 20.06 days. The specific kinessic interventions performed were oxygen therapy (71.9%), nebulization (61%), secretion aspiration (30%), noninvasive mechanical ventilation management (6%) and tracheostomy management (3%). Regarding the economic impact, saving was calculated in 69.1% only in this group of patients out of the total in the unit.Conclusion: Home hospitalization has proven to be a useful tool and economically efficient when optimizing health resources. It is clear that kinesiology professional contributes essentially to UHD, where most of the income is due to respiratory pathologies.Introducción: Las Unidades de Hospitalización Domiciliaria (UHD) nacen con el principal objetivo de descongestionar las salas hospitalarias, brindando a los usuarios un ambiente más humano y favorable para su recuperación y contribuyendo en el ahorro de la estancia hospitalaria.Objetivo: Describir el quehacer del Kinesiologo en el tratamiento de los pacientes con patologías respiratorias en una Unidad de Hospitalizacion Domiciliaria.Material y Métodos: Estudio descriptivo retrospectivo de usuarios ingresados a UHD con indicación de kinesiología respiratoria o que hayan requerido de esta prestación durante los meses de enero a diciembre de 2018. Para el análisis estadístico se utilizó Microsoft Excel y el programa Minitab 17.0.Resultados: De un total de 4.650 usuarios ingresados, el 21,3% contaba con indicación médica de kinesiología respiratoria, de los cuales el 73,4% eran adultos y el 26,6% pediátricos. Se realizaron un total de 8.744 visitas con un promedio para adultos de 10,9±13,03 y para pediátricos de 5,6±3,3. El promedio de estadía fue de 13.9 ± 20,06 días. Las intervenciones kinésicas específicas realizadas fueron oxigenoterapia (71,9%), nebulización (61%), aspiración de secreciones (30%), manejo de ventilación mecánica no invasiva (6%) y manejo de traqueostomía (3%). Respecto al impacto económico, se calculó un ahorro sólo en este grupo de usuarios de un 69,1% del total de la unidad.Conclusión: La hospitalización domiciliaria ha demostrado ser una herramienta útil y económicamente eficiente a la hora de optimizar los recursos en salud. Se deja en manifiesto que el profesional de kinesiología contribuye esencialmente en las UHD, donde la mayoría de los ingresos son a causa de patologías respiratorias

Zn thiosacharinates: From ionic to polymeric structures. Synthesis, characterization and cell proliferation inhibition studies

A series of Zn thiosacharinates complexes with nitrogen donor co-ligands were synthesized: [Zn(tsac)2(o-phen)], [Zn(tsac)2(TMDP)]n, [(4,4′-bipy)H2][Zn(tsac)4] [Zn(tsac)2(2,2′-bipy)], [Zn(tsac)2(2,2′-bquin)], (tsac, thiosaccharinate anion: 1,1-dioxo-1,2-benzisothiazole-3-thiolato, C7H4NO2S2−, o-phen: 1,10′-phenantroline, TMDP: trimethylenedipyridine, 2,2′-bipy: 2,2′-bipyridine, 4,4′-bipy: 4,4′-bipyridine, 2,2′-bquin: 2,2′-biquinoline). They were fully characterized by means of FTIR, 13C and 1H NMR, elemental analysis and conductivity measurements. Three of them, [Zn(tsac)2(o-phen)], [(4,4′-bipy)H2][Zn(tsac)4], [Zn(tsac)2(TMDP)]n were also characterized by X-ray single crystal diffractometry and their crystal structures are described herein. DFT geometry optimization for the [Zn(tsac)2(o-phen)] complex was performed and its vibrational spectra was predicted. Moreover, we studied the effects of the five complexes on cell proliferation, thus providing preliminary evidence for their therapeutic potential as anti-cancer drugs.Fil: Delgado, Fermin. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Bahía Blanca. Instituto de Química del Sur. Universidad Nacional del Sur. Departamento de Química. Instituto de Química del Sur; ArgentinaFil: Freire Espeleta, Eleonora. Universidad Nacional de San Martín. Escuela de Ciencia y Tecnología; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas; Argentina. Comisión Nacional de Energía Atómica. Centro Atómico Constituyentes; ArgentinaFil: Baggio, Ricardo. Comisión Nacional de Energía Atómica. Centro Atómico Constituyentes; ArgentinaFil: González Pardo, María Verónica. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Bahía Blanca. Instituto de Ciencias Biológicas y Biomédicas del Sur. Universidad Nacional del Sur. Departamento de Biología, Bioquímica y Farmacia. Instituto de Ciencias Biológicas y Biomédicas del Sur; ArgentinaFil: Dorn, Viviana. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Bahía Blanca. Instituto de Química del Sur. Universidad Nacional del Sur. Departamento de Química. Instituto de Química del Sur; ArgentinaFil: Dennehy, Mariana. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Bahía Blanca. Instituto de Química del Sur. Universidad Nacional del Sur. Departamento de Química. Instituto de Química del Sur; Argentin

Construcción de un prototipo de red inalámbrica de georreferenciación y generación de alertas para turistas en un área de la Reserva de Producción Faunística Chimborazo.

Se realizó el diseño y construcción de un prototipo de comunicación inalámbrica para la georreferenciación y generación de mensajes de alerta cuando la vida de los visitantes en el área de la Reserva de Producción de Fauna Chimborazo se encuentre en peligro. Compuesto por: Nodo Sensor, Nodo Router y Nodo Coordinador. La red fue estructurada con la topología tipo malla, que permite obtener la información de georreferenciación, velocidad, altura obtenidas del GPS y las alertas generadas por el usuario. Se desarrolló una aplicación en el paquete Visual Studio Community que permite al administrador ingresar la información de los portadores a una base de datos al igual que el recorrido de manera automática, mostrándolo en un mapa georreferenciado, la interfaz gráfica permite la búsqueda de la información almacenada y su exportación. En base a las pruebas realizadas se demostró que el prototipo implementado puede cubrir 500m2 en terreno montañoso y 4500m2 en terreno plano con una potencia de recepción entre -72.3 dBm y -75.9 dBm mostrando un margen de recepción entre 28.7 dB a 25.1 dB. La red tiene una capacidad de 128 dispositivos cubriendo el 213% de la capacidad actual requerida. El dispositivo GPS presenta un error de ubicación de ± 2.5 metros, de velocidad de ± 0.1 m/s y de altura de ± 20 metros en condiciones normales demostrando que el prototipo no incorpora error a los sensores y que es confiable. La autonomía energética es de 16 horas cubriendo el 400% del tiempo normal del recorrido de un visitante. Se concluye que el prototipo implementado puede convertirse en una herramienta de ayuda para facilitar la ubicación de personas que requieran auxilio dentro de la Reserva cumpliendo así los objetivos nacionales sobre seguridad. Es recomendable realizar estudios para miniaturizar el prototipo y así mejorar su portabilidad.The design and construction of a prototype of wireless communication for the georeferencing and generation of warning messages were made when the life of visitors in the area of the Chimborazo Fauna Production Reserve, it is in danger. Composed by: Sensor Node, Router Node and Coordinating Node. The network was structured with the mesh-type topology, which allows obtaining the information of georeferencing, speed, height obtained from the GPS and the alerts generated by the user. An application was developed in the Visual Studio Community packet that allows the administrator to enter the information of the carriers to a database as well as the route automatically, showing it in a georeferenced map, the graphical interface allows the search of the stored information and its export. Based on the tests carried out, it was demonstrated that the prototype implemented can cover 500m2 in mountainous terrain and 4500m2 in flat terrain with a reception power between -72.3 dBm and -75.9 dBm, showing a reception margin between 28.7 dB and 25.1 dB. The network has a capacity of 128 devices covering 213% of the current capacity required. The GPS device has an error of location of ± 2.5 meters, speed of ± 0.1 m / s and height of ± 20 meters in normal conditions showing that the prototype does not incorporate error to the sensors and that it is reliable. The energy autonomy is 16 hours covering 400% of the normal time of a visitor's journey. It is concluded that the prototype implemented can become a tool, to facilitate the location of people requiring assistance within the Reserve, thus fulfilling national security objectives. It is recommended more research to miniaturize the prototype and thus to improve its portability

Albergues y asentamientos: el terremoto de Pedernales 16 de abril de 2016.

On April 16, 2016 there was an earthquake of 7.8 degrees, with epicenter in Canton Pedernales – Manabí. In this essay a recount of the public policies that were adopted to face the emergency is made, in a special, those related with serving the families that lost their homes. From a human rights perspective, the reality of life in settlements and shelters is contrasted with the guidelines issued by international organizations for the protection of people affected by natural disasters. The concepts of vulnerability and risk are also reviewed to understand how the most marginal and impoverished sectors, who already lived in precarious conditions prior to the disaster, were the most affected by the earthquake. A classification of vulnerability and resilience in the shelters and settlements of Pedernales is proposedEl 16 de abril de 2016 se produjo un terremoto de 7.8 grados, con epicentro en el Cantón Pedernales – Manabí, en este ensayo se hace un recuento de las políticas públicas que se adoptaron a partir del terremoto para enfrentar la emergencia, de manera especial para atender a las familias que perdieron sus hogares. Desde una visión enfocada en los derechos humanos, se contrasta la realidad de la vida en los asentamientos y albergues con las directrices emitidas por los organismos internacionales para protección de las personas afectadas por desastres naturales. Se revisan además los conceptos de vulnerabilidad y riesgo, para entender cómo los sectores más marginales y empobrecidos que ya vivían en condiciones precarias previo al desastre, fueron los más afectados por el sismo, y se propone una tipificación de la vulnerabilidad y la resiliencia en los albergues y asentamientos de Pedernales

Caracterí­sticas editoriales de las revistas electrónicas ecuatorianas indexadas en Catálogo de Latindex

Objetivo: El objetivo del presente estudio fue caracterizar las revistas electrónicas ecuatorianas indexadas en Catálogo de Latindex mediante criterios de calidad editorial. Métodos: Estudio descriptivo de corte transversal. Se identificaron y clasificaron las revistas ecuatorianas indexadas en Catálogo de Latindex a partir de 36 criterios de calidad editorial (caracterí­sticas básicas, presentación de la revista, gestión y polí­tica editorial y contenido). Resultados: Ecuador dispone de 510 revistas indexadas en el Directorio de Latindex, sólo el 5,9% se encuentran registradas en Catálogo. El 57% de las revistas registradas disponen de una periodicidad de edición semestral y publicadas en español. Las universidades son las principales editoras. Los incumplimientos más destacados de las revistas son; no indicar las fechas de recepción y aceptación en los documentos, no estar incluidas en servicios de í­ndices y resúmenes, directorios, catálogos, hemerotecas virtuales y no disponer de un sistema de alertas, enlaces hipertextuales, foros, guí­as de enlaces, principalmente. Conclusiones: El cumplimiento de los criterios de calidad editorial es aceptable para la mayorí­a de las revistas, evidenciándose el compromiso por la investigación en el paí­s

Phylodynamics of vampire bat-transmitted rabies in Argentina

Common vampire bat populations distributed from Mexico to Argentina are important rabies reservoir hosts in Latin America. The aim of this work was to analyse the population structure of the rabies virus (RABV) variants associated with vampire bats in the Americas and to study their phylodynamic pattern within Argentina. The phylogenetic analysis based on all available vampire bat-related N gene sequences showed both a geographical and a temporal structure. The two largest groups of RABV variants from Argentina were isolated from northwestern Argentina and from the central western zone of northeastern Argentina, corresponding to livestock areas with different climatic, topographic and biogeographical conditions, which determined their dissemination and evolutionary patterns. In addition, multiple introductions of the infection into Argentina, possibly from Brazil, were detected. The phylodynamic analysis suggests that RABV transmission dynamics is characterized by initial epizootic waves followed by local enzootic cycles with variable persistence. Anthropogenic interventions in the ecosystem should be assessed taking into account not only the environmental impact but also the potential risk of disease spreading through dissemination of current RABV lineages or the emergence of novel ones associated with vampire bats.Fil: Torres, Carolina. Universidad de Buenos Aires. Facultad de Farmacia y Bioquímica. Departamento de Microbiología, Inmunología y Biotecnología. Cátedra de Virología; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas; ArgentinaFil: Lema, C.. Dirección Nacional de Instituto de Investigación. Administración Nacional de Laboratorio e Instituto de Salud; ArgentinaFil: Gury Dohmen, F.. Instituto de Zoonosis “Dr. Luis Pasteur”; ArgentinaFil: Beltran, F.. Instituto de Zoonosis “Dr. Luis Pasteur”; ArgentinaFil: Novaro, L.. Ministerio de Agricultura, Ganadería, Pesca y Alimento. Servicio Nacional de Sanidad y Calidad Agroalimentaria; ArgentinaFil: Russo, S.. Ministerio de Agricultura, Ganadería, Pesca y Alimento. Servicio Nacional de Sanidad y Calidad Agroalimentaria; ArgentinaFil: Freire, M. C.. Dirección Nacional de Instituto de Investigación. Administración Nacional de Laboratorio e Instituto de Salud; ArgentinaFil: Velasco Villa, A.. Centers for Disease Control and Prevention; Estados UnidosFil: Mbayed, Viviana Andrea. Universidad de Buenos Aires. Facultad de Farmacia y Bioquímica. Departamento de Microbiología, Inmunología y Biotecnología. Cátedra de Virología; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas; ArgentinaFil: Cisterna , D. M.. Ministerio de Agricultura, Ganadería, Pesca y Alimento. Servicio Nacional de Sanidad y Calidad Agroalimentaria; Argentin

Kinesiología en las unidades de hospitalización domiciliaria en Chile

Introduction: Home hospitalization was created with the aim of being an alternative to traditional hospitalization, similar in resources and complexity. Among the attentions that can be delivered, is kinesiology. However, there is no specific information on the profile or work of these professionals in these units. Therefore, this work seeks to describe and characterize the work of kinesiologists who work in home hospitalization units in public hospitals in Chile.Materials and Method: Cross-sectional descriptive study carried out by means of a survey of kinesiologists who work in home hospitalization units in public hospitals in Chile between March and August 2019. The Rstudio software was used for the statistical analysis.Results: Of 82 hospitals surveyed, 59 have home hospitalization, of these, 45 have kinesiology. Among the most developed areas in adults are respiratory kinesiology (95.3%), motor kinesiology (93.4%), and neurorehabilitation (90.1%). In pediatrics it is respiratory kinesiology (28.1%). 32% of the units have a coordinator by profession kinesiologist.Conclusions: Kinesiology allows delivering different benefits at home to both adults and children. However, this arises according to the need of each hospital and is not defined at the national level, so it is proposed to move towards guidelines that allow the standardization of the incorporation of this profession to all home hospitalization units.Introducción: La hospitalización domiciliaria nace con el objetivo de ser una alternativa a la hospitalización tradicional, similar en recursos y complejidad. Dentro de las prestaciones que se puede entregar, se encuentra la kinesiología. Sin embargo, no existen información específica sobre el perfil ni el quehacer de estos profesionales en dichas unidades. Por lo que se busca con este trabajo, describir y caracterizar el trabajo de los kinesiólogos/as que se desempeñan en unidades de hospitalización domiciliaria en hospitales públicos de Chile.Materiales y Método: Estudio descriptivo transversal realizado mediante una encuesta a kinesiólogos/as que trabajan en unidades de hospitalización a domicilio en hospitales públicos de Chile. Realizada entre marzo y agosto de 2019. Para el análisis estadístico se utilizó el software Rstudio.Resultados: De 82 hospitales encuestados, 59 cuentan con hospitalización domiciliaria, de estos, 45 cuentan con kinesiología. Dentro de las áreas más desarrolladas en adultos, son la kinesiología respiratoria (95,3%), la kinesiología motora (93,4%), y la neurorrehabilitación (90,1%). En pediatría es la kinesiología respiratoria (28,1%). El 32% de las unidades cuenta con un coordinador/a de profesión kinesiólogo/a.Conclusiones: La kinesiología permite entregar diferentes prestaciones en domicilio tanto a adultos como niños. Sin embargo, esto surge según la necesidad de cada hospital y no está definido a nivel nacional, por lo que se propone avanzar hacia lineamientos que permitan la estandarizar la incorporación de esta profesión a todas las unidades de hospitalización domiciliaria