21 research outputs found

    Influencia de las detracciones del impuesto general a las ventas en la liquidez de la empresa Transportes y Servicios Jhosimar SRL – Trujillo, 2016

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    El principal objetivo de esta investigación es demostrar que el Sistema de Pago de Obligaciones Tributarias (SPOT), más conocido como el pago de Detracciones influye en la liquidez de la empresa “TRANSPORTES Y SERVICIOS JHOSIMAR SRL” de la Ciudad de Trujillo – 2016. Se desarrolla una investigación no experimental, de diseño transversal – transeccional; con una población y muestra conformada por los trabajadores del área administrativa quienes son los encargados directos del control y dirección de la empresa. Se recolecto información por medio de fuentes bibliográficas, tesis, encuesta realizada a los trabajadores, medios virtuales y observación personal, los cuales ayudaron al análisis y proceso de datos, desarrollando así una investigación consistente que permite visualizar mediante tablas y gráficos la influencia que tiene de las detracciones en la liquidez de la empresa. Se logra el objetivo general y se halla la relación de las hipótesis con el problema principal, llegando así a la conclusión de que las detracciones si influyen de manera negativa en la liquidez de la empresa Transportes Y Servicios Jhosimar SRL, lo que dificulta el pago de obligaciones de corto plazo y las posible futuras mejoras e inversiones de la misma. Se recomienda a la empresa tener un mejor control de sus activos con el fin de poder cumplir con sus pasivos para poder continuar sus operaciones con normalidad, sin tener que apoyarse en las instituciones financieras o terceros. PALABRAS CLAVE: detracciones del impuesto general a las ventas, liquidez.The main objective of this research is to demonstrate that the Payment System of Tax Obligations (SPOT), better known as the payment of Drawdowns influences the liquidity of the company "TRANSPORTES Y SERVICIOS JHOSIMAR SRL" of the City of Trujillo - 2016, A non-experimental research is developed, with a transverse-transectional design; with a population and sample conformed by the workers of the administrative area who are the direct ones in charge of the control and direction of the company. Information was collected through bibliographic sources, theses, a survey of workers, virtual media and personal observation, which helped the analysis and data processing, thus developing a consistent investigation that allows visualizing, through tables and graphs, the influence it has on the drawdowns in the liquidity of the company. The general objective is achieved and the relation of the hypotheses to the main problem is found, thus reaching the conclusion that the drawdowns if they have a negative influence on the liquidity of the company Transportes Y Servicios Jhosimar SRL, which makes it difficult to pay short-term obligations and possible future improvements and investments thereof. In the event that the company has a better control of its assets in order to be able to meet its liabilities in order to continue its operations normally, without having to rely on financial institutions for the third. KEYWORDS: detractions from the general sales tax, liquidity

    Porcentaje óptimo de caucho reciclado como reemplazo del agregado grueso en un concreto modificado para aumentar la resistencia a la compresión

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    Este proyecto de investigación, tuvo como finalidad determinar mediante un modelo matemático el porcentaje óptimo de caucho reciclado como reemplazo del agregado grueso en un concreto modificado para aumentar la resistencia a la compresión. Para poder lograr este objetivo se realizó un estudio bibliográfico sistemático de los porcentajes usados tales como 3, 4, 5, 7, 10, 15, 20, 25, 30, 35, 40, 50 y 70 %. Luego de esto se hizo un modelo matemático, con el cual se calculó el porcentaje optimo de caucho reciclado, llegando a tener como base la regla de mezcla de materiales compuestos y tomándose como restricciones la resistencia mínima y máxima permitida del concreto siendo este 220 kg/cm2 y 460 kg/cm2 respectivamente. Finalmente se realizó una optimización mediante la herramienta Solver de Ms Excel determinándose el 5% es el porcentaje optimo de caucho reciclado en reemplazo del agregado grueso, logrando alcanzar una resistencia a la compresión de 457.88 kg/cm².Trabajo de investigació

    Influencia del porcentaje de caucho reciclado como reemplazo del agregado grueso sobre las propiedades mecánicas de un concreto estructural

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    Este proyecto de investigación, tuvo como finalidad determinar la influencia del porcentaje de caucho reciclado como reemplazo del agregado grueso sobre las propiedades de un concreto estructural. Para poder lograr este objetivo se usó el reemplazo de agregado grueso por el caucho reciclado en los porcentajes de 0%, 5%, 7% y 10%, se evaluó 60 probetas cilíndricas de 4”x8” para medir la resistencia a la compresión, se realizó bajo la norma ASTM C39 y también se evaluó 60 vigas para medir la resistencia a la flexión realizado bajo la normal ASTM C78, ambos ensayos tuvieron un tiempo de curado de 28 días. Tuvo como conclusión que existe la influencia del porcentaje de caucho reciclado como reemplazo del agregado grueso sobre las propiedades de un concreto estructural, teniendo así que esta es negativa ya que conforme se incremente el porcentaje de caucho reciclado la resistencia tanto de compresión y flexión tienden a disminuir; señalando que los valores en resistencia a compresión lograron alcanzar la resistencia pedida de un concreto estructural.Tesi

    On the suitability of the CISPR 16 method for measuring conducted emissions in the 2–150kHz range in low voltage grids

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    The IEC 61000–2–2 standard defines the compatibility levels to evaluate the conducted disturbances in the low voltage grid for the 2-150 kHz range. For frequencies 9–150 kHz, they are defined in terms of quasi peak values measured according to CISPR 16–1–1 standard, but no clear guidance is given on how to apply this standard to grid measurements. The definition of the method in CISPR 16–1–1 accepts a wide range of different implementations, all of them fulfilling the compliance requirements. The reasons are that the standard does not propose a fixed implementation but a ‘black-box’ approach, and some of the proposed configuration values are non-normative and/or wide tolerances are allowed. In this context, some parameters have a pivotal role in the results provided by the method. The impact of variation of these parameters on the measurement results is addressed in this work. In particular, the accuracy requirements and the reproducibility issues of the standard are studied. For that purpose, a high number of different compliant implementations have been developed and the influence of different features of the CISPR 16–1–1 method on the results of these implementations is identified and analyzed. The results show that the wide tolerances allowed by the CISPR 16 specification impede the comparison of results provided by measuring receivers based on different implementations of the standard. Results of the study also show that reproducibility issues for the same input signal may be relevant and generate inconsistences. Moreover, a fixed specific configuration does not ensure that uncertainty issues are solved, as the technical approach used in the implementation of the damped meter has a strong influence on the outputs. An unambiguous guidance of digital implementation of the standard could fix these issues

    Statistical relationship between RMS and QP spectra of voltage measurements in the 9–150 kHz range

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    The main objective of this work is to obtain an empirical relationship between the root-mean-square and the quasi-peak spectra of voltage recordings in the electrical grid, based on a statistical analysis of a set of on-field measurements for the CISPR Band A (9–150 kHz). The lack of a relationship between the weighting root-mean-square and quasi-peak detectors implies the impossibility of calculating quasi-peak (QP) spectra from root-mean-square (RMS) measurements. It is of great interest that quasi-peak values can be estimated by simple calculations from RMS values, so that comparison to compatibility levels could be applied. This work defines an empirical relationship between the statistical variation of instantaneous RMS values over time, the maximum RMS value of these instantaneous values and the QP output. This relationship is described in the form of a simple equation that can be applied to RMS provided by the RM-A method, specifically developed for the CISPR Band A. A method for the fast assessment of QP values from simple RMS receivers is proposed as a potential application of the numerical RMS-QP relationship. Both the numerical RMS-QP relationship and its application as a simple and fast assessment method are evaluated with disturbances recorded in the low voltage grid.This project (18NRM05) has received funding from the EMPIR program co-financed by the Participating States and from the European Union's Horizon 2020 research and innovation program. This work was funded in part by the Basque Government under the grants IT1436–22 and PRE_2022_2_0074. This work was supported in part through grant PID2021–124706OB-I00 funded by MCIN/AEI/10.13039/501100011033 and by ERDF A way of making Europe

    Dopamine-modulated dynamic cell assemblies generated by the GABAergic striatal microcircuit

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    The striatum, the principal input structure of the basal ganglia, is crucial to both motor control and learning. It receives convergent input from all over the neocortex, hippocampal formation, amygdala and thalamus, and is the primary recipient of dopamine in the brain. Within the striatum is a GABAergic microcircuit that acts upon these inputs, formed by the dominant medium-spiny projection neurons (MSNs) and fast-spiking interneurons (FSIs). There has been little progress in understanding the computations it performs, hampered by the non-laminar structure that prevents identification of a repeating canonical microcircuit. We here begin the identification of potential dynamically-defined computational elements within the striatum. We construct a new three-dimensional model of the striatal microcircuit's connectivity, and instantiate this with our dopamine-modulated neuron models of the MSNs and FSIs. A new model of gap junctions between the FSIs is introduced and tuned to experimental data. We introduce a novel multiple spike-train analysis method, and apply this to the outputs of the model to find groups of synchronised neurons at multiple time-scales. We find that, with realistic in vivo background input, small assemblies of synchronised MSNs spontaneously appear, consistent with experimental observations, and that the number of assemblies and the time-scale of synchronisation is strongly dependent on the simulated concentration of dopamine. We also show that feed-forward inhibition from the FSIs counter-intuitively increases the firing rate of the MSNs. Such small cell assemblies forming spontaneously only in the absence of dopamine may contribute to motor control problems seen in humans and animals following a loss of dopamine cells. (C) 2009 Elsevier Ltd. All rights reserved

    Delta-9-tetrahydrocannabinol, neural oscillations above 20 Hz and induced acute psychosis

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    Rationale: An acute challenge with delta-9-tetrahydrocannabinol (THC) can induce psychotic symptoms including delusions. High electroencephalography (EEG) frequencies, above 20 Hz, have previously been implicated in psychosis and schizophrenia. Objectives: The objective of this study is to determine the effect of intravenous THC compared to placebo on high-frequency EEG. Methods: A double-blind cross-over study design was used. In the resting state, the high-beta to low-gamma magnitude (21–45 Hz) was investigated (n=13 pairs+4 THC only). Also, the event-related synchronisation (ERS) of motor-associated high gamma was studied using a self-paced button press task (n=15). Results: In the resting state, there was a significant condition × frequency interaction (p=0.00017), consisting of a shift towards higher frequencies under THC conditions (reduced high beta [21–27 Hz] and increased low gamma [27–45 Hz]). There was also a condition × frequency × location interaction (p=0.006), such that the reduction in 21–27-Hz magnitude tended to be more prominent in anterior regions, whilst posterior areas tended to show greater 27–45-Hz increases. This effect was correlated with positive symptoms, as assessed on the Positive and Negative Syndrome Scale (PANSS) (r=0.429, p=0.042). In the motor task, there was a main effect of THC to increase 65–130-Hz ERS (p=0.035) over contra-lateral sensorimotor areas, which was driven by increased magnitude in the higher, 85–130-Hz band (p=0.02) and not the 65–85-Hz band. Conclusions: The THC-induced shift to faster gamma oscillations may represent an over-activation of the cortex, possibly related to saliency misattribution in the delusional state

    NASH limits anti-tumour surveillance in immunotherapy-treated HCC.

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    Hepatocellular carcinoma (HCC) can have viral or non-viral causes1-5. Non-alcoholic steatohepatitis (NASH) is an important driver of HCC. Immunotherapy has been approved for treating HCC, but biomarker-based stratification of patients for optimal response to therapy is an unmet need6,7. Here we report the progressive accumulation of exhausted, unconventionally activated CD8+PD1+ T cells in NASH-affected livers. In preclinical models of NASH-induced HCC, therapeutic immunotherapy targeted at programmed death-1 (PD1) expanded activated CD8+PD1+ T cells within tumours but did not lead to tumour regression, which indicates that tumour immune surveillance was impaired. When given prophylactically, anti-PD1 treatment led to an increase in the incidence of NASH-HCC and in the number and size of tumour nodules, which correlated with increased hepatic CD8+PD1+CXCR6+, TOX+, and TNF+ T cells. The increase in HCC triggered by anti-PD1 treatment was prevented by depletion of CD8+ T cells or TNF neutralization, suggesting that CD8+ T cells help to induce NASH-HCC, rather than invigorating or executing immune surveillance. We found similar phenotypic and functional profiles in hepatic CD8+PD1+ T cells from humans with NAFLD or NASH. A meta-analysis of three randomized phase III clinical trials that tested inhibitors of PDL1 (programmed death-ligand 1) or PD1 in more than 1,600 patients with advanced HCC revealed that immune therapy did not improve survival in patients with non-viral HCC. In two additional cohorts, patients with NASH-driven HCC who received anti-PD1 or anti-PDL1 treatment showed reduced overall survival compared to patients with other aetiologies. Collectively, these data show that non-viral HCC, and particularly NASH-HCC, might be less responsive to immunotherapy, probably owing to NASH-related aberrant T cell activation causing tissue damage that leads to impaired immune surveillance. Our data provide a rationale for stratification of patients with HCC according to underlying aetiology in studies of immunotherapy as a primary or adjuvant treatment

    Electrical and chemical transmission between striatal GABAergic output neurones in rat brain slices

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    Basal ganglia are interconnected subcortical nuclei, connected to the thalamus and all cortical areas involved in sensory motor control, limbic functions and cognition. The striatal output neurones (SONs), the major striatal population, are believed to act as detectors and integrators of distributed patterns of cerebral cortex inputs. Despite the key role of SONs in cortico-striatal information processing, little is known about their local interactions. Here, we report the existence and characterization of electrical and GABAergic transmission between SONs in rat brain slices. Tracer coupling (biocytin) incidence was high during the first two postnatal weeks and then decreased (postnatal days (P) 5–25, 60%; P25–30, 29%; n = 61). Electrical coupling was observed between 27% of SON pairs (coupling coefficient: 3.1 ± 0.3%, n = 89 at P15) and as shown by single-cell RT-PCR, several connexin (Cx) mRNAs were found to be expressed (Cx31.1, Cx32, Cx36 and Cx47). GABAergic synaptic transmission (abolished by bicuculline, a GABA(A) receptor antagonist) observed in 19% of SON pairs (n = 62) was reliable (mean failure rate of 6 ± 3%), precise (variation coefficient of latency, 0.06), strong (IPSC amplitudes of 38 ± 12 pA) and unidirectional. Interestingly, electrical and chemical transmission were mutually exclusive. These results suggest that preferential networks of electrically and chemically connected SONs, might be involved in the channelling of cortico-basal ganglia information processing

    Measurement of 2–150 kHz Conducted Emissions in Power Networks

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    This article presents a comparison of measurement methods for current and voltage distortions in low-voltage networks in the frequency range from 2 to 150 kHz (supraharmonics). The comparison encompasses the methods informatively described in IEC and CISPR international standards, as well as other innovative techniques presented in the literature. This work is carried out within a novel framework that includes advanced and complex synthetic test signals, as well as real grid recordings that allow an accurate comparison of the performance of the tested methods. Specifically designed indices are employed to characterize the accuracy of the tested methods in the frequency and amplitude assessments. In light of that, the strengths and weaknesses of the methods are identified. The results of this article contribute to the ongoing standardization work carried out by the IEC SC77A/WG9 with the purpose of defining a normative measurement method suitable for assessing grid disturbance levels in the range from 2 to 150 kHz.This project (18NRM05) has received funding from the EMPIR programme co-financed by the Participating States and from the European Union's Horizon 2020 research and innovation programme. This work was funded in part by the Spanish Government under Grant RTI2018-099162-B-I00 (MCIU/AEI/FEDER-UE). The Associate Editor coordinating the review process was Dimitrios Georgakopoulos
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