Reformas al código tributario: su incidencia en los registros contables de los contribuyentes y elaboración de una guía para el cumplimiento de las nuevas obligaciones fiscales 2010

Realizar el análisis y aplicación de los artículos reformados del Código Tributario con incidencia contable y los pasos a seguir para satisfacer los formularios fiscales exigidos por la Administración Tributaria. Al finalizar la investigación y mediante la tabulación de la encuesta dirigida a los auditores fiscales del Ministerio de Hacienda de la ciudad de San Miguel, se determina a través de sus respuestas que no existe un conocimiento completo por parte de los contribuyentes que les permita la correcta aplicación práctica contable de las nuevas exigencias fiscales surgidas con las Reformas al Código Tributario; debido a que no se tiene una capacitación amplia y detallada que contribuya a facilitar el entendimiento apropiado de las Reformas al Código Tributario. Los contribuyentes no tienen un conocimiento adecuado sobre las Reformas al Código Tributario que les permita cumplir de mejor manera con las nuevas obligaciones fiscales surgidas con éstas, mediante los formularios físicos, medios magnéticos o electrónicos proporcionados por la Administración Tributaria; debido a que no fueron adecuadamente capacitados para cumplimiento su oportuno. Las divulgaciones de las reformas tributarias impartidas por el Ministerio de Hacienda no fueron suficientes para que los sujetos pasivos comprendieran completamente lo que contemplan dichas reformas y su correcta aplicación práctica; y así puedan cumplir con todas las obligaciones surgidas con ella

Genetic determination and JARID2 over- expression in a thermal incubation experiment in Casque-Headed Lizard

Artículo incubaciónNon-avian reptiles, unlike mammals and birds, have undergone numerous sex determina- tion changes. Casque-Headed Lizards have replaced the ancestral XY system shared across pleurodonts with a new pair of XY chromosomes. However, the evolutionary forces that triggered this transition have remained unclear. An interesting hypothesis suggests that species with intermediate states, with sex chromosomes but also thermal-induced sex reversal at specific incubation temperatures, could be more susceptible to sex determination turnovers. We contrasted genotypic data (presence/absence of the Y chromosome) against the histology of gonads of embryos from stages 35–37 incubated at various temperatures, including typical male-producing (26 ̊C) and female-producing (32 ̊C) temperatures. Our work apparently reports for the first time the histology of gonads, including morphological changes, from stages 35–37 of development in the family Corytophanidae. We also observed that all embryos developed hemipenes, suggesting sex-linked developmental het- erochrony. We observed perfect concordance between genotype and phenotype at all tem- peratures. However, analysis of transcriptomic data from embryos incubated at 26 ̊C and 32 ̊C identified transcript variants of the chromatin modifiers JARID2 and KDM6B that have been linked to temperature-dependent sex determination in other reptiles. Our work tested the validity of a mixed sex determination system in the family Corytophanidae. We found that XY chromosomes are dominant; however, our work supports the hypothesis of a con- served transcriptional response to incubation temperatures across non-avian reptiles that could be a reminiscence of an ancestral sex determination system.This study was supported by grants from PAPIIT-UNAM (No. RA-200516 and No. RA- 200518; https://dgapa.unam.mx/index.php/ impulso-a-la-investigacion/papiit) and CONACyT Basic Science grant (No. 254240; https://conacyt. mx/) awarded to D.C., and UAEMe ́x 4668/2019SF (https://www.uaemex.mx/) to OH-G

Cellulose-Based Polymer Composite with Carbon Black for Tetrahydrofuran Sensing

This work focused on studying the sensing efficiency of tetrahydrofuran (THF) by composite films made of thin layers of a cellulose-based polymer and carbon black. We analyze the reproducibility, durability, desorption time, and the sensitivity percent as a function of the amount of solvent. Two types of experiments were conducted, (1) progressive sensing test (PST) which consisted of progressively increasing the amount of solvent from 0.1 mL increments up to 1.0 mL and (2) multiple sensing test (MST) where the layers were subjected to consecutive pulses of the same amount of solvent, with a minimum of 0.1 mL and a maximum of 0.4 mL. The response and desorption times were a few seconds, and the sensitivity percent ranged from 1% to 170% and was dependent on the solvent quantity

Evaluation of Training Intervention to a Cleaning Service-Workers Working Group on the Recognition of Mobbing

Cabe destacar que todos los participantes que formaron parte de esta intervención, son trabajadores de la limpieza de la zona antes mencionada, pertenecientes a un Sindicato Único de Trabajadores del Estado de México y Municipios (SUTEYM), el cual se divide en dos turnos, matutino y vespertino, destacando que solo se trabajó con este último. Los trabajadores perciben un salario y cuentan con todas las prestaciones que la ley que el Estado de México establece. Dichos empleados realizan actividades de recolección de desechos en la zona. La investigación es cuasi-experimental pre-post de un solo grupo. Es importante destacar que la investigación sigue las normas establecidas en la Declaración de Helsinki, como menciona la Asociación Médica Mundial32 2013. Al mismo tiempo, cada participante firmó un consentimiento informado, explicándoles la finalidad de la intervención.Desarrollar, implementar y evaluar el impacto de un programa para la prevención y control del mobbing (acoso laboral) en trabajadores de limpieza en la zona oriente del Estado de México. Diseño: causi-experimental. Participantes: 20 hombres que colaboraron voluntariamente en el estudio que se implementó en 6 sesiones semanales de una hora. Se utilizaron dos instrumentos, los cuales fueron aplicados antes y después de la intervención: el Leymann Inventory of Psychological Terrorization (LIPT-60), y el General Health Questionnaire by Golberg- GHQ28. Al mismo tiempo se recabaron las siguientes variables: edad, sexo, estado civil, profesión, así como la antigüedad general y el área. Los resultados obtenidos indicaron cambios estadísticamente significativos, de la pre a la postprueba en los factores Desprestigio Laboral e Intimidación Encubierta. Se destaca la intervención de la formación en salud laboral en la implementación de sesiones educativas en los entornos laborales, con la finalidad de evaluar el impacto que tiene el mobbing en los trabajadores y posteriormente crear estrategias para la contención de este mismo

First identification and characterization of ovine gammaherpesvirus type 2 in horses and artiodactyla from an outbreak of malignant catarrhal fever in Mexico

Ovine gammaherpesvirus 2 (OvHV-2), a member of the genus Macavirus, causes sheepassociated malignant catarrhal fever (SA-MCF), a fatal lymphoproliferative disease affecting a wide variety of ungulates in addition to horses. This study described an outbreak of SAMCF in Mexico and the identification of the OvHV-2 virus in primary rabbit testis cultures through the generation of intranuclear inclusion bodies, syncytia, immunofluorescence (IF), immunocytochemistry (ICC), immunohistochemistry (IHC), endpoint polymerase chain reaction (PCR), and partial sequencing of the ORF75 gene. The animals involved in this outbreak showed mucogingival ulcers in the vestibule of the mouth and tongue, hypersalivation, corneal opacity, reduced food consumption, and weight loss of variable severity. These clinical signs and the histopathological findings suggested the diagnosis of SA-MCF. Buffy coat fractions from the anticoagulated blood samples of ill animals were collected and analyzed by PCR. Positive buffy coats were used to inoculate the primary cell cultures of rabbit testis to identify the virus. Small clusters of refractile cytomegalic cells, characteristic of viral cytopathic effects, were observed between 48 and 72 h post-infection. Furthermore, intranuclear acidophilic inclusion bodies (IBs) were identified in the inoculated primary culture cells, and the cytoplasm showed immunoreactivity with hyperimmune rabbit serum against OvHV-2. Moreover, in the liver histological sections from sick deer, immunoreactive juxtanuclear IBs were identified with the same rabbit hyperimmune serum. The obtained sequences were aligned with the OvHV-2 sequences reported in GenBank and revealed a nucleotide identity higher than 98%. Based on the evidence provided in this study, we conclude that the outbreak of SA-MCF in the municipality of Tequisquiapan in the state of Queretaro, Mexico, was caused by OvHV-2. This is the second study reporting that horses are susceptible to OvHV-2 infection and can develop SA-MCF. We identified for the first time in Mexico, the presence of OvHV-2 in buffy coats from horses and Artiodactyla.This study was financed by PAPIITUNAM (IN213321), PAPIIT-UNAM (IT201918), PAPIIT-UNAM (IT201821), and T.L. MadrigalValencia received a scholarship SEP-CONACYT, ID (968751).info:eu-repo/semantics/publishedVersio

First identification and characterization of ovine gammaherpesvirus type 2 in horses and artiodactyla from an outbreak of malignant catarrhal fever in Mexico

Ovine gammaherpesvirus 2 (OvHV-2), a member of the genus Macavirus, causes sheep-associated malignant catarrhal fever (SA-MCF), a fatal lymphoproliferative disease affecting a wide variety of ungulates in addition to horses. This study described an outbreak of SA-MCF in Mexico and the identification of the OvHV-2 virus in primary rabbit testis cultures through the generation of intranuclear inclusion bodies, syncytia, immunofluorescence (IF), immunocytochemistry (ICC), immunohistochemistry (IHC), endpoint polymerase chain reaction (PCR), and partial sequencing of the ORF75 gene. The animals involved in this outbreak showed mucogingival ulcers in the vestibule of the mouth and tongue, hypersalivation, corneal opacity, reduced food consumption, and weight loss of variable severity. These clinical signs and the histopathological findings suggested the diagnosis of SA-MCF. Buffy coat fractions from the anticoagulated blood samples of ill animals were collected and analyzed by PCR. Positive buffy coats were used to inoculate the primary cell cultures of rabbit testis to identify the virus. Small clusters of refractile cytomegalic cells, characteristic of viral cytopathic effects, were observed between 48 and 72 h post-infection. Furthermore, intranuclear acidophilic inclusion bodies (IBs) were identified in the inoculated primary culture cells, and the cytoplasm showed immunoreactivity with hyperimmune rabbit serum against OvHV-2. Moreover, in the liver histological sections from sick deer, immunoreactive juxtanuclear IBs were identified with the same rabbit hyperimmune serum. The obtained sequences were aligned with the OvHV-2 sequences reported in GenBank and revealed a nucleotide identity higher than 98%. Based on the evidence provided in this study, we conclude that the outbreak of SA-MCF in the municipality of Tequisquiapan in the state of Queretaro, Mexico, was caused by OvHV-2. This is the second study reporting that horses are susceptible to OvHV-2 infection and can develop SA-MCF. We identified for the first time in Mexico, the presence of OvHV-2 in buffy coats from horses and Artiodactyla

RECOMENDACIONES PARA LA CREACIÓN DE AMBIENTES VIRTUALES AVANZADOS (AVA)

ResumenEn el presente artículo se presenta una investigación de factibilidad de educación a distancia con modalidad mixta para la carrera de Ingeniería en Sistemas Computacionales en el Instituto Tecnológico de Celaya. El propósito es crear una guía para la puesta en marcha de sitios para la implementación de programas de estudio en su modalidad a distancia y/o mixtos para los niveles medio superior y superior a través de un sitio web bien planificado, con identidad, con estructura y sobre todo con la creatividad educativa de los profesores participantes.Palabra(s) Clave(s): ambientes virtuales, educación semipresencial, Tecnologías de la Información. AbstractThis article presents a feasibility study of long distance education in mixed mode for the career of engineering in computer systems at the Institute of Technology of Celaya. The purpose is to create a guide for the implementation of sites for the study programs in their blended learning mode for the middle and superior levels of education through a well-planned website with identity, structure and above all with the educational creativity of the participating teachers.Keywords: blended learning, Information Technology, virtual environments

Factores financieros que influyen en el proceso administrativo del Centro Escolar Caserío Miramar, Complejo Educativo Juan José Cañas y Centro Escolar Caserío Costa Azul, del Municipio de Acajutla, departamento de Sonsonate

El presente trabajo de investigación se ha desarrollado con la finalidad de analizar los “Factores financieros que influyen en el proceso administrativo del Centro Escolar Caserío Miramar, Complejo Educativo Juan José Cañas y Centro Escolar Caserío Costa Azul del municipio de Acajutla, departamento de Sonsonate´´. Respecto a la temática enunciada, se identifican los factores financieros (internos y externos) que influyen en el proceso administrativo de los centros escolares mencionados, además de escribir la influencia de cada uno de estos factores en el proceso administrativo

La imagen y la narrativa como herramientas para el abordaje psicosocial en escenarios de violencia. Departamentos de Córdoba, Sucre y Magdalena

El desplazamiento forzado y otros acontecimientos de violencia han generado traumas aquellos quienes vivieron esta situación en carne propia; se dice que un trauma imposibilita a la persona de cómo proceder en su vida y como seguir adelante con su proyecto de vida; la masacre de El Salado fue uno de tantos eventos devastadores que ha dejado una huella profunda en nuestro país y en la comunidad antes mencionada, dejando una marca indeleble en el tejido sociohistórico de esta población, manifestándose a través de emergentes psicosociales que revelan la complejidad de la resiliencia. A lo largo de los años, la comunidad ha experimentado transformaciones en sus relaciones interpersonales, su identidad cultural y su psicología colectiva, siendo testigo de actos indolentes. Partiendo de esta problemática y desde la psicología de la UNAD, se realizó un abordaje psicosocial enfatizado a las víctimas y a los pobladores de El Salado a partir de herramientas útiles como estrategias y acciones de intervención desde el diplomado de profundización, con estudiantes y docentes profesionales en aras de mejorar su bienestar psicológico desde los aspectos psicosociales. Mencionado lo anterior se utilizaron diferentes técnicas como la realización del foto-voz y las preguntas circulares, reflexivas y estratégicas, permitiendo reconocer los procesos culturales y simbólicos propios de cada entorno abordado y la manera como ellos perciben la realidad social vivida desde la trasformación; partiendo de lo mencionado se concluye que las acciones que se implementaran ayudaran a las víctimas a reconstruir su comunidad, demostrando su capacidad de resiliencia y transformación.Forced displacement and other violent events have generated trauma for those who experienced this situation firsthand; It is said that a trauma makes it impossible for the person to proceed in their life and how to move forward with their life project; The El Salado massacre was one of many devastating events that has left a deep mark on our country and on the aforementioned community, leaving an indelible mark on the socio-historical fabric of this population, manifesting itself through psychosocial emergencies that reveal the complexity of the resilience. Over the years, the community has experienced transformations in its interpersonal relationships, its cultural identity and its collective psychology, witnessing indolent acts. Starting from this problem and from the psychology of UNAD, an emphasized psychosocial approach was carried out on the victims and residents of El Salado based on useful tools such as strategies and intervention actions from the in-depth diploma course, with students and professional teachers in in order to improve their psychological well-being from psychosocial aspects. Having mentioned the above, different techniques were used such as photo-voice and circular, reflective and strategic questions, allowing recognition of the cultural and symbolic processes of each environment addressed and the way in which they perceive the social reality experienced since the transformation; Based on the above, it is concluded that the actions implemented will help the victims to rebuild their community, demonstrating their capacity for resilience and transformation