Análisis económico del IGV y su incidencia en el mercado

Este artículo propone explicar –desde la perspectiva económica– el Impuesto General a las Ventas (IGV), en tanto Impuesto al Valor Agregado (IVA), temas como si la neutralidad del IVA se mantiene respecto al empresario cualquiera sea la magnitud de la tasa del IVA; si el tamaño de la tasa del IVA incide solo en la recaudación fiscal o también sobre el mercado; si el mecanismo de determinación de impuesto contra impuesto es mejor que el de base contra base; y si en el IGV quien soporta la carga económica del impuesto es el consumidor o dependerá de las condiciones de la oferta y demanda

Modelo de Negocios Canvas y Calidad de Servicios en Clientes del Sector Hospedaje de la Región Junín

The use of a “business model to provide quality services in lodging establishments is essential for the development of this sector; Little research currently deals with this topic. The main objective of the study was to determine the association of the canvas business model and the quality of services in clients of lodging companies in the Junín region, the research was of a basic type, relational level with a descriptive-correlational design; the sample was made up of clients of lodging service in the Junín region, the sample was made up of 80 clients, the sampling technique was non-probabilistic for convenience (Otzen & Manterola, 2017), the approach was quantitative, the type of research Due to its purpose, it was basic, the level was descriptive and the design was not experimental-transversal; the theoretical methods were inductive-deductive and the empirical method was observational; the statistical test used was Kendall's tau b association coefficient, the scales were ordinal, the instruments were questionnaires prepared according to the literature review based on Osterwalder and Pigneur (2011) and Matsumoto-Nishizawa, (2014); the statistical treatment was carried out in SPSS 25; the main result was that there is a significant association between the canvas business model and quality of services in clients of the lodging sector of the Junín region, since the p-value found was 0,634 and the Kendall tau b statistic was 0.001, reflecting a significant relationship.El empleo de un modelo de negocios para brindar servicios de calidad en establecimientos de hospedaje es esencial para el desarrollo de este sector; actualmente pocas investigaciones tratan este tema. El objetivo principal del estudio fue determinar la asociación del modelo de negocios canvas y la calidad de servicios en clientes de empresas de hospedaje de la región Junín, la investigación fue de tipo básica, nivel relacional con un diseño descriptivo-correlacional; la muestra estuvo conformada por los clientes de servicio de hospedaje de la región Junín, la muestra estuvo conformada por 80 clientes, la técnica de muestreo fue no probabilística por conveniencia (Otzen & Manterola, 2017), el enfoque cuantitativo, el tipo de investigación por su finalidad fue básico, el nivel fue descriptivo y el diseño no experimental-transversal; los métodos teóricos fueron inductivo-deductivo y el método empírico fue el observacional; la prueba estadística empleada fue el coeficiente de asociación tau b de Kendall, las escalas fueron ordinales, los instrumentos fueron cuestionarios elaborados de acuerdo a la revisión de la literatura basados en Osterwalder y Pigneur (2011) y Matsumoto-Nishizawa, (2014); el tratamiento estadístico se realizó en SPSS 25; el resultado principal fue que existe asociación significativa entre el modelo de negocios canvas y calidad de servicios en clientes del sector hospedaje de la región Junín, puesto que el p-valor hallado fue de 0,634 y el estadístico tau b de Kendall fue de 0,001 reflejando una relación significativa

Bienestar mental y optimismo laboral en empleados turísticos de una región de Perú

The objective was to determine the relationship between mental well-being and labor optimism in tourist collaborators in the Junín region. The paradigm was positivist-quantitative, basic type, relational level, non-experimental-transectional design. Observational and inductive-deductive method. The probabilistic-stratified sample consisted of 384 dependents. The results showed that there is a direct and significant correlation between positive mental health and optimism, with a bilateral significance level of less than 1%, as well as a Kendall Tau b correlation strength of 0.445. It is concluded that the greater the mental well-being, the greater the labor optimism.El objetivo fue determinar la relación entre bienestar mental y optimismo laboral en colaboradores turísticos de la región Junín. El paradigma fue positivista-cuantitativo, tipo básico, nivel relacional, diseño no experimental. Método observacional e inductivo-deductivo. La muestra probabilística-estratificada fue de 384 dependientes. Los resultados mostraron que existe correlación directa y significativa entre salud mental positiva y optimismo, con un nivel de significancia bilateral inferior al 1 %, así como una fuerza de correlación Tau b de Kendall de 0.445. Se concluye que, a mayor bienestar mental, mayor optimismo laboral

Semiconducting Monolayer Materials as a Tunable Platform for Excitonic Solar Cells

The recent advent of two-dimensional monolayer materials with tunable optoelectronic properties and high carrier mobility offers renewed opportunities for efficient, ultra-thin excitonic solar cells alternative to those based on conjugated polymer and small molecule donors. Using first-principles density functional theory and many-body calculations, we demonstrate that monolayers of hexagonal BN and graphene (CBN) combined with commonly used acceptors such as PCBM fullerene or semiconducting carbon nanotubes can provide excitonic solar cells with tunable absorber gap, donor-acceptor interface band alignment, and power conversion efficiency, as well as novel device architectures. For the case of CBN-PCBM devices, we predict the limit of power conversion efficiencies to be in the 10 - 20% range depending on the CBN monolayer structure. Our results demonstrate the possibility of using monolayer materials in tunable, efficient, polymer-free thin-film solar cells in which unexplored exciton and carrier transport regimes are at play.Comment: 7 pages, 5 figure

Experiencia subjetiva del empleado en colaboradores de establecimientos hoteleros de la región Junín

Objective: To determine the characteristics of the employee experience in employees of hotel establishments in the Junín region. Methods. The type of research was basic, descriptive level, simple descriptive design and non-experimental-transectional. The methods used were observation, analysis and synthesis and inductive-deductive, while the instrument applied was the questionnaire and the technique was the survey. The sample consisted of 320 employees of hotel establishments in the Junín region and the sample selection criterion was non-probabilistic by convenience. Results. The main results were that the levels of employee experience at the subjective level were regular in its physical and technological dimensions, and high in its cultural dimension; which reflects that, despite the adverse conditions due to the covid-19 pandemic, the collaborators performed their tasks with appropriateness and assertiveness. Conclusion. Companies in the hotel sector should implement programs that reinforce and establish the objective conditions of their work environment in order to generate profitable and positive subjective experiences in favor of their employees and the productivity of the organization.Objetivo. Determinar las características del employee experience en colaboradores de establecimientos hoteleros de la región Junín. Métodos. El tipo de investigación fue básica, de nivel descriptivo, diseño descriptivo simple y no experimental-transeccional. Los métodos fueron la observación, el análisis y síntesis y el inductivo-deductivo, mientras que el instrumento aplicado fue el cuestionario y la técnica la encuesta. La muestra estuvo conformada por 320 colaboradores de establecimientos hoteleros de la región Junín y el criterio de selección de la muestra fue no probabilístico por conveniencia. Resultados. Los principales resultados fueron que los niveles de experiencia del empleado a nivel subjetivo fueron regulares en sus dimensiones física y tecnológica, y de nivel alto en su dimensión cultural; lo que refleja que, pese a las condiciones adversas por pandemia de la covid-19, los colaboradores desarrollaron labores con propiedad y asertividad. Conclusión. Las empresas del sector hotelero deben implementar programas que refuercen y establezcan las condiciones objetivas de su entorno laboral a fin de generar experiencias subjetivas redituables y positivas en favor de sus colaboradores y la productividad de la organización

Shallow magma convection evidenced by excess degassing and thermal radiation during the dome-forming Sabancaya eruption (2012–2020)

We used a large set of satellite- (visible, infrared, and radar images from Planetscope, MODIS, VIIRS, Sentinel2, Landsat 8, and Sentinel 1) and ground-based data (optical images, SO2 flux, shallow seismicity) to describe and characterize the activity of the Sabancaya volcano during the unrest and eruption phases that occurred between 2012 and 2020. The unrest phase (2012–2016) was characterized by increasing gas and thermal flux, sourced by a convective magma column rising along with the remnants of a buried plug still permeable to fluid flow. Conversely, a new conduit, adjacent to the previous one, fed the eruptive phase (2016–2020) which was instead characterized by a discontinuous extrusive activity, with phases of dome growth (at rates from 0.04 to 0.75 m3 s−1) and collapse. The extrusive activity was accompanied by fluctuating thermal anomalies (0.5–25 MW), by irregular SO2 degassing (700–7000 tons day−1), and by variable explosive activity (4–100 events d−1) producing repeated vulcanian ash plumes (500–5000 m above the crater). Magma budget calculation during the eruptive phase indicates a large excess of degassing, with the volume of degassed magma (0.25–1.28 km3) much higher than the volume of erupted magma (< 0.01 km3). Similarly, the thermal energy radiated by the eruption was much higher than that sourced by the dome itself, an unbalance that, by analogy with the degassing, we define as “excess thermal radiation”. Both of these unbalances are consistent with the presence of shallow magma convection that fed the extrusive and explosive activity of the Sabancaya dome

Linfangioma cervical: intubación exútero intraparto exit

We present the clinical case of a fetus with the diagnosis of cervical lymphangioma and review the updated literature on development embryopathy and the management of this entity. It was developed in the Fetal Medicine Unit of the High Risk Gynecology and Obstetrics Service of the Guillermo Almenara Irigoyen EsSalud National Hospital, Lima, Peru. We documented the case of a fetus with the diagnosis of cervical lymphangioma evaluated prenatally and successfully managed using the EXIT procedure. Embryology knowledge of the development and prenatal diagnosis of cervical lymphangiomas are of clinical importance in fetal management and prognosis.Se presenta el caso clínico de un feto con el diagnóstico de Linfangioma cervical y se revisa la literatura actualizada sobre la embriopatía del desarrollo y el manejo de esta entidad. Se desarrolló en la Unidad de Medicina Fetal del Servicio de Ginecología y Obstetricia de Alto Riesgo del Hospital Nacional Guillermo Almenara Irigoyen EsSalud, Lima, Perú. Documentamos el caso de un feto con el diagnóstico de Linfangioma cervical evaluado prenatalmente y manejado con éxito mediante el procedimiento EXIT. El conocimiento de la Embriología del desarrollo y el diagnóstico prenatal de los Linfangiomas cervicales tienen importancia clínica en el manejo y pronóstico fetal

Intracellular directed evolution of proteins from combinatorial libraries based on conditional phage replication

Directed evolution is a powerful tool to improve the characteristics of biomolecules. Here we present a protocol for the intracellular evolution of proteins with distinct differences and advantages in comparison with established techniques. These include the ability to select for a particular function from a library of protein variants inside cells, minimizing undesired coevolution and propagation of nonfunctional library members, as well as allowing positive and negative selection logics using basally active promoters. A typical evolution experiment comprises the following stages: (i) preparation of a combinatorial M13 phagemid (PM) library expressing variants of the gene of interest (GOI) and preparation of the Escherichia coli host cells; (ii) multiple rounds of an intracellular selection process toward a desired activity; and (iii) the characterization of the evolved target proteins. The system has been developed for the selection of new orthogonal transcription factors (TFs) but is capable of evolving any gene—or gene circuit function—that can be linked to conditional M13 phage replication. Here we demonstrate our approach using as an example the directed evolution of the bacteriophage λ cI TF against two synthetic bidirectional promoters. The evolved TF variants enable simultaneous activation and repression against their engineered promoters and do not cross-react with the wild-type promoter, thus ensuring orthogonality. This protocol requires no special equipment, allowing synthetic biologists and general users to evolve improved biomolecules within ~7 weeks

Thermal Remote Sensing for Global Volcano Monitoring: Experiences From the MIROVA System

Volcanic activity is always accompanied by the transfer of heat from the Earth’s crust to the atmosphere. This heat can be measured from space and its measurement is a very useful tool for detecting volcanic activity on a global scale. MIROVA (Middle Infrared Observation of Volcanic Activity) is an automatic volcano hot spot detection system, based on the analysis of MODIS data (Moderate Resolution Imaging Spectroradiometer). The system is able to detect, locate and quantify thermal anomalies in near real-time, by providing, on a dedicated website (www.mirovaweb.it), infrared images and thermal flux time-series on over 200 volcanoes worldwide. Thanks to its simple interface and intuitive representation of the data, MIROVA is currently used by several volcano observatories for daily monitoring activities and reporting. In this paper, we present the architecture of the system and we provide a state of the art on satellite thermal data usage for operational volcano monitoring and research. In particular, we describe the contribution that the thermal data have provided in order to detect volcanic unrest, to forecast eruptions and to depict trends and patterns during eruptive crisis. The current limits and requirements to improve the quality of the data, their distribution and interpretation are also discussed, in the light of the experience gained in recent years within the volcanological community. The results presented clearly demonstrate how the open access of satellite thermal data and the sharing of derived products allow a better understanding of ongoing volcanic phenomena, and therefore constitute an essential requirement for the assessment of volcanic hazards