El cumplimiento de las obligaciones tributarias y laborales de las agencias de servicios turísticos en los contratos de trabajo con los licenciados y guías de turismo en la ciudad del Cusco periodo 2017

El actual trabajo de investigación intitulado “El cumplimiento de las obligaciones tributarias y laborales de las agencias de servicios turísticos en los contratos de trabajo con los licenciados y guías de turismo TC. En la ciudad del Cusco periodo 2017”. Se enunció contando como objetivo principal: “Determinar la situación del cumplimiento de las obligaciones tributarias y laborales de las agencias de servicios turísticos en relación con los contratos de trabajo con los licenciados y guías de turismo del Cusco conocida como la ciudad imperial periodo 2017. El marco teórico de la investigación comprende a las teorías de: las responsabilidades tributarias, profesionales y contratos de trabajo. La metodología aplicada tiene como investigación básica, con un enfoque cuantitativo, diseño no experimental y alcance descriptivo; la población está comprendida por los graduados en turismo y guías Oficiales de turismo autorizados por la DIRCETUR y el Colegio de Licenciados de Turismo alcanzando al periodo de investigación a 1,370, entre licenciados y guías oficiales de Turismo la muestra se determina por ser piro balística de acuerdo a la formula, la técnica utilizada fue la encuesta, el instrumento que se aplicó fue el cuestionario, los logros de la investigación permiten el desarrollo de las conclusiones estableciendo que el acatamiento de la responsabilidad Tributarias y Laborales de las agencias de servicios turísticos en relación con los contratos de trabajo con los licenciados y guías de turismo, no es el adecuado porque los empresarios incumplen las normas laborales y tributarias que las regulan distorsionando los contratos de labor en analogía de sujeción equivalente a rentas de quinta categoría por contratar inferior la bajo el modo de rentas de cuarta categoría a través de servicios personales afectando los derechos laborales de los trabajadores y normas tributarias.Th pr s t r s arch work titl d “Co plia c with tax and labor obligations of tourism services agencies in employment contracts with graduates and tourist guides TC. In th city of Cusco p riod 2017”. It was for ulat d with th ai obj ctiv : “D t r i th status of compliance with tax and labor obligations of tourism services agencies in relation to employment contracts with graduates and tourist guides in the city of Cusco 2017 period. The theoretical framework of the research includes the theories of: tax obligations, labor and employment contracts. The methodology applied is of the basic research type, quantitative approach, non-experimental design and descriptive scope; The population is made up of Tourism graduates and Official Tourism guides authorized by DIRCETUR and the College of Tourism Graduates reaching 1,370 research period, among graduates and official Tourism guides the sample is determined to be probalistic according to the formula, the technique that was used was the survey, the instrument was the questionnaire, the results of the investigation allow the development of the conclusions establishing that the fulfillment of the Tax and Labor obligations of the tourist services agencies in relation to the contracts of work with graduates and tourist guides, it is not adequate because employers violate labor and tax regulations that regulate them by distorting employment contracts in relation to dependency corresponding to fifth-category income to be hired in the form of fourth-month income category through personal services It is affecting workers' labor rights and tax regulations.Tesi

Highly concentrated and stable few-layers graphene suspensions in pure and volatile organic solvents

Highly stable graphene suspensions in pure organic solvents, including volatile solvents such as ethanol, tetrahydrofurane, chloroform, acetone or toluene have been prepared by re-dispersion of a graphene-powder. Such re-dispersable solid is produced by precipitation or solvent elimination from graphene suspensions obtained by sonication of graphite in several organic solvent-water mixtures. Re-dispersion is feasible in a wide range of pure organic solvents, obtaining high quality few-layers graphene flakes stable in suspension for months. As a proof-of-concept, on-glass spray deposition of some of these suspensions, e.g. ethanol or tetrahydrofuran, results on electrically conductive transparent coatings. These results suggest industrial potential use of the scalable technology here developed to fabricate low-cost devices with many different potential applicationsThis research was financially supported by Abengoa Co., the Spanish Ministry of Economy and Competitiveness (MAT2013-46753-C2-1-P and RYC2012-09864) and Comunidad de Madrid (CAM 09-S2009_MAT-1467

Class III Phosphatidylinositol 4-Kinase Alpha and Beta Are Novel Host Factor Regulators of Hepatitis C Virus Replication▿ †

Host factor pathways are known to be essential for hepatitis C virus (HCV) infection and replication in human liver cells. To search for novel host factor proteins required for HCV replication, we screened a subgenomic genotype 1b replicon cell line (Luc-1b) with a kinome and druggable collection of 20,779 siRNAs. We identified and validated several enzymes required for HCV replication, including class III phosphatidylinositol 4-kinases (PI4KA and PI4KB), carbamoyl-phosphate synthetase 2, aspartate transcarbamylase, and dihydroorotase (CAD), and mevalonate (diphospho) decarboxylase. Knockdown of PI4KA could inhibit the replication and/or HCV RNA levels of the two subgenomic genotype 1b clones (SG-1b and Luc-1b), two subgenomic genotype 1a clones (SG-1a and Luc-1a), JFH-1 genotype 2a infectious virus (JFH1-2a), and the genomic genotype 1a (FL-1a) replicon. In contrast, PI4KB knockdown inhibited replication and/or HCV RNA levels of Luc-1b, SG-1b, and Luc-1a replicons. The small molecule inhibitor, PIK93, was found to block subgenomic genotype 1b (Luc-1b), subgenomic genotype 1a (Luc-1a), and genomic genotype 2a (JFH1-2a) infectious virus replication in the nanomolar range. PIK93 was characterized by using quantitative chemical proteomics and in vitro biochemical assays to demonstrate PIK93 is a bone fide PI4KA and PI4KB inhibitor. Our data demonstrate that genetic or pharmacological modulation of PI4KA and PI4KB inhibits multiple genotypes of HCV and represents a novel druggable class of therapeutic targets for HCV infection