Audit procedure: notes on the evaluation of evidence within the context of the latest request issued by SUNAT under article 75 of the Tax Code.

La presente investigación analiza las implicancias del plazo estipulado en el artículo 75 del Código Tributario, cómo ello genera consecuencias disímiles en aquellos sujetos fiscalizados a quienes se les notifica el requerimiento de conclusiones, y a quienes no. Para ello, se revisaron las razones del legislador peruano para establecer el referido plazo y se realizó una evaluación normativa, dogmática y jurisprudencial (a nivel del Tribunal Fiscal), de la actuación probatoria dentro del procedimiento de fiscalización. Así, este trabajo brinda un alcance a nivel normativo y doctrinario del procedimiento de fiscalización, enfatizando en la regulación aplicable a la Superintendencia Nacional de Administración Tributaria (SUNAT) dado que la problemática planteada se enfoca en la actividad de dicha Administración. Luego, se aterriza a la actuación probatoria en la última etapa de la actividad fiscalizadora y estudia la prueba en el marco del procedimiento de fiscalización, para posteriormente, revisar los principios que rigen los procedimientos administrativos, prestando singular atención a los principios de oficialidad, verdad material y debido procedimiento, y a un par de principios constitucionales -seguridad jurídica e igualdad- que consideramos relevantes dentro del problema planteado. Por último, se efectúa un análisis crítico a las reglas de preclusión, a la jurisprudencia a nivel del Tribunal Fiscal (en adelante TF) y legislación; arribándose a la conclusión de que la aplicación del referido plazo afecta a los principios verdad material, de igualdad y el derecho a la prueba, por lo que se propone una modificación normativa y una interpretación más acorde con la protección de los mencionados principios.The present research analyzes the implications of the deadline stipulated in Article 75 of the Tax Code, and how it generates different consequences for those audited subjects who receive the requirement for conclusions and those who do not. To do so, the reasons behind the Peruvian legislator's establishment of the aforementioned deadline were reviewed, and a normative, doctrinal, and jurisprudential evaluation was conducted (at the level of the Tax Court) of evidentiary proceedings within the audit procedure. This work provides a normative and doctrinal scope of the audit procedure, with an emphasis on the regulations applicable to the National Superintendence of Tax Administration (SUNAT), given that the raised problem focuses on the activities of said administration. It then delves into the evidentiary proceedings in the final stage of the audit activity and examines evidence within the framework of the audit procedure. Subsequently, it reviews the principles governing administrative procedures, with particular attention to the principles of officiality, material truth, due process, as well as a couple of constitutional principles - legal certainty and equality - which are considered relevant within the problem presented. Finally, a critical analysis is carried out on the rules of preclusion, jurisprudence at the level of the Tax Court, and legislation. It is concluded that the application of the aforementioned deadline affects the principles of material truth, equality, and the right to evidence. Therefore, a proposed modification of the regulations and an interpretation more in line with the protection of the mentioned principles are suggested

Procedimiento de fiscalización: apuntes sobre la valoración de la prueba en el marco del último requerimiento emitido por SUNAT en virtud del artículo 75 del Código Tributario

La presente investigación analiza las implicancias del plazo estipulado en el artículo 75 del Código Tributario, cómo ello genera consecuencias disímiles en aquellos sujetos fiscalizados a quienes se les notifica el requerimiento de conclusiones, y a quienes no. Para ello, se revisaron las razones del legislador peruano para establecer el referido plazo y se realizó una evaluación normativa, dogmática y jurisprudencial (a nivel del Tribunal Fiscal), de la actuación probatoria dentro del procedimiento de fiscalización. Así, este trabajo brinda un alcance a nivel normativo y doctrinario del procedimiento de fiscalización, enfatizando en la regulación aplicable a la Superintendencia Nacional de Administración Tributaria (SUNAT) dado que la problemática planteada se enfoca en la actividad de dicha Administración. Luego, se aterriza a la actuación probatoria en la última etapa de la actividad fiscalizadora y estudia la prueba en el marco del procedimiento de fiscalización, para posteriormente, revisar los principios que rigen los procedimientos administrativos, prestando singular atención a los principios de oficialidad, verdad material y debido procedimiento, y a un par de principios constitucionales -seguridad jurídica e igualdad- que consideramos relevantes dentro del problema planteado. Por último, se efectúa un análisis crítico a las reglas de preclusión, a la jurisprudencia a nivel del Tribunal Fiscal (en adelante TF) y legislación; arribándose a la conclusión de que la aplicación del referido plazo afecta a los principios verdad material, de igualdad y el derecho a la prueba, por lo que se propone una modificación normativa y una interpretación más acorde con la protección de los mencionados principios.The present research analyzes the implications of the deadline stipulated in Article 75 of the Tax Code, and how it generates different consequences for those audited subjects who receive the requirement for conclusions and those who do not. To do so, the reasons behind the Peruvian legislator's establishment of the aforementioned deadline were reviewed, and a normative, doctrinal, and jurisprudential evaluation was conducted (at the level of the Tax Court) of evidentiary proceedings within the audit procedure. This work provides a normative and doctrinal scope of the audit procedure, with an emphasis on the regulations applicable to the National Superintendence of Tax Administration (SUNAT), given that the raised problem focuses on the activities of said administration. It then delves into the evidentiary proceedings in the final stage of the audit activity and examines evidence within the framework of the audit procedure. Subsequently, it reviews the principles governing administrative procedures, with particular attention to the principles of officiality, material truth, due process, as well as a couple of constitutional principles - legal certainty and equality - which are considered relevant within the problem presented. Finally, a critical analysis is carried out on the rules of preclusion, jurisprudence at the level of the Tax Court, and legislation. It is concluded that the application of the aforementioned deadline affects the principles of material truth, equality, and the right to evidence. Therefore, a proposed modification of the regulations and an interpretation more in line with the protection of the mentioned principles are suggested

Determinación de la concentración de NOX a la que se encuentran expuestos los peatones en el terminal terrestre de Riobamba

Se determinó la concentración de óxido de nitrógeno (NOx) a la que se encontraban expuestos los peatones del Terminal Terrestre de Riobamba, mediante muestreadores pasivos y software especializados (Arc Gis, PTV Vissim y Viswalk). Se consideró los puntos de muestreo, tomando en cuenta los vehículos que circulan en horas pico, clasificándolos en automóviles, buses, camiones y motos; así también de los peatones en el mismo horario durante una semana, en los accesos (entradas y salidas) de la zona de estudio. Los análisis de los muestreadores pasivos se realizaron mediante espectrofotometría donde indican que la absorbancia de los 26 puntos de monitoreo tiene un valor máximo de 8,246 ug/m3 y un mínimo de 1,456 ug/m3. Se determinó que la concentración promedio de emisiones de dióxido de nitrógeno (NO2) fue de 27.71 +/- 4.61 ug/m3 con un mínimo de 14.92 ug/m3 y un máximo de 56.56 ug/m3; teniendo en cuenta que la Organización Mundial de la Salud (OMS) indica un valor permisible de 40 ug/m3, se puede establecer con 95.0% de confianza, que la media verdadera de NO2 muestreado se encuentra entre 23.54 y 31.87 ug/m3. Si bien las concentraciones promedio no despiertan el estado de alerta, hay probabilidades de que se llegue a una concentración que recae en los criterios fuera de la norma. La dosis de exposición media de NOx fue de 93963.375 personas por g/m3, mientras que se presenta una exposición máxima de 171888.24 personas por ug/m3 y una exposición mínima de 18157.44 personas por ug/m3, que, de acuerdo con el conteo peatonal realizado, en la mitad de los casos supera al tráfico promedio peatonal de cada hora monitoreada. Se recomienda un monitoreo constante en la zona de estudio considerando que es un sector de alta congestión vehicular y peatonal.The concentration of nitrogen oxide (NOx), to which the pedestrians around the bus terminal area were exposed was determined through passive samplers and (Arc Gis, PTV Vissim and Viswalk) specialized software. Some sampling points were considered taking into account the vehicles that are driven during peak hours, the ones which were classified into automobiles, buses, vans and motorcycles as well as pedestrians at the same hour during a week in entrances and exits of the study area. The passive sampler analyzes carried out through spectrophotometry reflect that the absorbance of 26 monitoring points has a maximum value of 8,246 ug/m3 and a minimum value of 1,456 ug/m3. It was determined that the average concentration of nitrogen dioxide emissions (NO2) was 27.71 +/-4.61 ug/m3 with a minimum of 14.92 ug/m3 and a maximum of 56.56 ug/m3, considering that the World Health Organization (WHO) allows a permissible value of 40 ug/m3, it can be established with a 95% of confidence that the true mean of sampled NO2 is between 23.54 and 31.87 ug/m3. Although the samples do not launch alertness, there is a possibility to reach a concentration which is out of the norm. The medium exposure dose of NOx was 93963.375 people per g/m3, while there is a maximum exposure of 171888.24 people per ug/m3 and a minimal exposure of 18157.44 people per ug/m3, which according to the pedestrian counting carried out in half of cases exceeds the pedestrian average traffic of each monitored hour. It is recommended to have a permanent monitoring in the study area, considering that this is a heavy traffic area of both, vehicles and pedestrians

Exploring the excess mortality due to depressive symptoms in a community-based sample: The role of Alzheimer's Disease

BACKGROUND: Depression has been associated with increased risk of death. However, there is lack of studies exploring such relationship in the context of dementia. Given the high prevalence of both depression and Alzheimer's Disease (AD), investigating their temporal association with mortality is of public health relevance. METHODS: Longitudinal data from the WHICAP study were analyzed (1958 individuals aged ≥65 years). Depressive symptoms were assessed with the 10-item Center for Epidemiologic Studies Depression Scale (CES-D). Respondents were identified as having AD if they satisfied the criteria of the National Institute on Aging-Alzheimer's Association workgroups on diagnostic guidelines for Alzheimer's disease. Cox regressions analyses were performed to determine the association between depressive symptoms and risk of all-cause mortality using the overall sample, and by AD status. RESULTS: Depressive symptoms were significantly associated with higher mortality risk after adjusting for all potential covariates in the overall sample (HR=1.22; 95% CI=1.02, 1.46) and in individuals with incident AD (HR=1.88; 95% CI=1.12, 3.18). LIMITATIONS: The CES-D does not measure clinical depression but depressive symptomatology. Since those who were exposed to known risk factors for mortality are likely to die prematurely, our results may have been skewed to the individuals with longer survival. CONCLUSIONS: Strategies focusing on prevention and early treatment of depression in the elderly may have a beneficial effect not only on patient quality of life and disability, but may also increase survival in the context of AD

Relación entre datos metereológicos y de sensores remotos entre los años 2000 y 2018 en Quito, Ecuador

El análisis de la Temperatura Superficial también conocida como (LST), es una de las variables más relevantes para estudios ambientales puesto que nos permiten conocer factores como balance de energías, evapotranspiración y humedad del suelo. Para la presente investigación se emplearon datos de dos fuentes, la primera de imágenes satelitales de los sensores Landsat 7, en los años del 2003 al 2018, y Landsat 8 entre 2013 a 2018 respectivamente y en la segunda datos meteorológicos, de las estaciones automáticas de la Red Metropolitana de Monitoreo Atmosférico de Quito. Una vez descargadas las imágenes satelitales fueron sometidas a correcciones radiométricas y atmosféricas en el programa ENVI 5.0 para reducir al máximo los errores que estas presentaron. Posteriormente, las imágenes corregidas son cargadas en un Sistema de Información Geográfica, específicamente ArcGIS 10.6 de donde se obtuvo una serie de indicadores ambientales, con los cuales se calculó una matriz multivariable. En la fase de modelado los datos fueron tratados por años, décadas y combinación de variables generando 3 modelos lineales para cada sensor, los modelos más relevantes que pasaron a la etapa de validación obtuvieron un coeficiente de correlación o también llamado R2 de 0.8329, R2 Ajustado de 0.7661 para Landsat 7, mientras que para Landsat 8 se obtuvo un R2 de 0.8117 y un R2 Ajustado de 0.7363 para el año 2014 en los dos sensores, concluyendo así que la Temperatura Máxima, Media y Mínima son las variables más relacionadas con el LST.The surface temperature analysis is also known as (LST), it is one of the most relevant variables for established environmental studies that allow us to know the factors such as energy balance, evapotranspiration and soil moisture. For the present investigation, data from two sources were used, the first of satellite images of the Landsat 7 sensors, in the years from 2003 to 2018, and Landsat 8 between 2013 to 2018 respectively and in the second meteorological data, of the automatic stations of the Metropolitan Network of Atmospheric Monitoring of Quito. Once the satellite images were downloaded, they sometimes went to radiometric and atmospheric corrections in the ENVI 5.0 program to minimize errors that these losses. Subsequently, the corrected images are loaded into a Geographic Information System, specifically ArcGIS 10.6 from which a series of environmental indicators are obtained, with which a multivariable matrix is calculated. In the modeling phase the data were treated for years, decades and combination of variables generating 3 linear models for each sensor, the most relevant models that passed to the validation stage obtained a correlation coefficient or also called R2 of 0.8329, R2 Adjusted 0.7661 for Landsat 7, while Landsat 8 obtained an R2 of 0.8117 and an Adjusted R2 of 0.7363 for the year 2014 in the two sensors, thus concluding that the Maximum, Average and Minimum Temperature they are the variables most related to the LST

Effect of enzyme supplements on macronutrient digestibility by healthy adult dogs

Some enzyme supplement products claim benefits for healthy dogs to compensate for alleged suboptimal production of endogenous enzymes and the loss of enzymes in commercial pet foods secondary to processing. The objective of the current study was to determine macronutrient and energy digestibility by healthy adult dogs fed a commercial maintenance diet with or without supplementation with plant- and animal-origin enzyme products at the dosage recommended by their respective manufacturers. A group of fourteen healthy neutered adult Beagle dogs (average age 8 years) was divided into two equal groups and fed the basal diet alone and then with either the plant- or animal-origin enzyme supplement in three consecutive 10-d periods; the treatment groups received the opposite enzyme supplement in the third period. Digestibility in each period was performed by the total faecal collection method. Serum trypsin-like immunoreactivity (TLI) was measured at the end of each trial. Data were analysed by repeated measures and the α level of significance was set at 0·05. There were no differences in energy and nutrient digestibility between enzyme treatments. When comparing basal with enzyme supplementation, fat digestibility was higher for the basal diet compared with the animal-origin enzyme treatment, which could be a period effect and was not biologically significant (94·7 v. 93·5 %). Serum TLI was not affected by supplementation with either enzyme product. Exogenous enzyme supplementation did not significantly increase digestibility of a typical commercial dry diet in healthy adult dogs and routine use of such products is not recommended

Impacto del material didáctico en el rendimiento escolar de los estudiantes de educación general básica

El presente trabajo de investigación tiene por objeto establecer el impacto del material didáctico en el rendimiento escolar de los estudiantes del tercer año de educación general básica. Se tomó como muestra la escuela “Aurora Estrada de Ramírez” recinto Tres Postes, cantón Jujan, provincia del Guayas la entrevista y la técnica de observación. Los resultados indicaron que el uso de materiales didácticos influye de forma directa y significativa en el rendimiento escolar de los estudiantes, permitiendo la mejor adquisición de conocimientos y motivando a los estudiantes hacia un aprendizaje más efectivo. Existe aún, falta de materiales sofisticados, como materiales audiovisuales que sirven para presentar imágenes, lo cual se observa en los cuadros estadísticos de las encuestas realizadas a los estudiantes

Synergistic Effect of He for the Fabrication of Ne and Ar Gas-Charged Silicon Thin Films as Solid Targets for Spectroscopic Studies

Sputtering of silicon in a He magnetron discharge (MS) has been reported as a bottom-up procedure to obtain He-charged silicon films (i.e., He nanobubbles encapsulated in a silicon matrix). The incorporation of heavier noble gases is demonstrated in this work with a synergistic effect, producing increased Ne and Ar incorporations when using He–Ne and He–Ar gas mixtures in the MS process. Microstructural and chemical characterizations are reported using ion beam analysis (IBA) and scanning and transmission electron microscopies (SEM and TEM). In addition to gas incorporation, He promotes the formation of larger nanobubbles. In the case of Ne, high-resolution X-ray photoelectron and absorption spectroscopies (XPS and XAS) are reported, with remarkable dependence of the Ne 1s photoemission and the Ne K-edge absorption on the nanobubble’s size and composition. The gas (He, Ne and Ar)-charged thin films are proposed as “solid” targets for the characterization of spectroscopic properties of noble gases in a confined state without the need for cryogenics or high-pressure anvils devices. Also, their use as targets for nuclear reaction studies is foreseen

Development of lifetime comorbidity in the world health organization world mental health surveys

CONTEXT: Although numerous studies have examined the role of latent variables in the structure of comorbidity among mental disorders, none has examined their role in the development of comorbidity. OBJECTIVE: To study the role of latent variables in the development of comorbidity among 18 lifetime DSM-IV disorders in the World Health Organization World Mental Health Surveys. DESIGN: Nationally or regionally representative community surveys. SETTING: Fourteen countries. PARTICIPANTS: A total of 21 229 survey respondents. MAIN OUTCOME MEASURES: First onset of 18 lifetime DSM-IV anxiety, mood, behavior, and substance disorders assessed retrospectively in the World Health Organization Composite International Diagnostic Interview. RESULTS: Separate internalizing (anxiety and mood disorders) and externalizing (behavior and substance disorders) factors were found in exploratory factor analysis of lifetime disorders. Consistently significant positive time-lagged associations were found in survival analyses for virtually all temporally primary lifetime disorders predicting subsequent onset of other disorders. Within-domain (ie, internalizing or externalizing) associations were generally stronger than between-domain associations. Most time-lagged associations were explained by a model that assumed the existence of mediating latent internalizing and externalizing variables. Specific phobia and obsessive-compulsive disorder (internalizing) and hyperactivity and oppositional defiant disorders (externalizing) were the most important predictors. A small number of residual associations remained significant after controlling the latent variables. CONCLUSIONS: The good fit of the latent variable model suggests that common causal pathways account for most of the comorbidity among the disorders considered herein. These common pathways should be the focus of future research on the development of comorbidity, although several important pairwise associations that cannot be accounted for by latent variables also exist that warrant further focused study

Big dynorphin is a neuroprotector scaffold against amyloid β-peptide aggregation and cell toxicity

Amyloid β-peptide (Aβ) misfolding into β-sheet structures triggers neurotoxicity inducing Alzheimer's disease (AD). Molecules able to reduce or to impair Aβ aggregation are highly relevant as possible AD treatments since they should protect against Aβ neurotoxicity. We have studied the effects of the interaction of dynorphins, a family of opioid neuropeptides, with Aβ40 the most abundant species of Aβ. Biophysical measurements indicate that Aβ40 interacts with Big Dynorphin (BigDyn), lowering the amount of hydrophobic aggregates, and slowing down the aggregation kinetics. As expected, we found that BigDyn protects against Aβ40 aggregates when studied in human neuroblastoma cells by cell survival assays. The cross-interaction between BigDyn and Aβ40 provides insight into the mechanism of amyloid pathophysiology and may open up new therapy possibilities.The authors would like to thank Mr. Jordi Pujols Pujol for skillful technical assistance in RP-HPLC experiments, and Mr. Mateo Calle Velásquez for skillful assistance in the docking process.Peer reviewe