918 research outputs found
Results of investigations with an 0.015-scale model (49-0) of the Rockwell International space shuttle vehicle 140A/B configuration with modified OMS pods and elevons in the AEDC VKF tunnel B (0A79)
Aerodynamic data obtained from wind tunnel tests of an 0.015-scale space shuttle vehicle Orbiter model of a 140A/B configuration with modified orbital manuevering system pods and elevons are documented. Force data was obtained at various control surface settings and Reynolds numbers in the angle of attack range of 15 deg to 45 deg and at angles of sideslip of -5 deg to +5 deg. Control surface variables included elevon, rudder, speed brake, and body flap configurations
La evasión tributaria originada en el uso de comprobantes de venta/Evaluation of micro and small enterprises of the popular and solidarity economy prior to participating in a Business Round
La presente investigación tuvo como objetivo, analizar el régimen de facturación ecuatoriano, esencialmente el uso de los comprobantes de venta en las transacciones de los contribuyentes y como se relaciona con las tipologías de evasión tributaria o fiscal que hacen que el contribuyente pague menos impuestos al incluir gastos inexistentes u omisión de ingresos en las declaraciones, perjudicando al Estado ya que reciba menos recursos y realice mayores controles, se estudia el avance tecnológico en el régimen de facturación impulsado por la Administración Tributaria resaltando las mejoras y analizando las falencia que aportan a las variables. Además se estudia la normativa tributaria vigente que se relacionan con el tema y su constante evolución desde el 2008 año en el cual el sistema tributario incluye mecanismos para evitar la evasión fiscal y la defraudación tributaria como un delito, se hace además un análisis del proyecto de control emblemático de empresas fantasmas y los resultados obtenidos por el SRI en donde se evidencia la importancia de las variables de estudio, su aplicación práctica y la incidencia en la recaudación tributaria, el enfoque de la investigación es cualitativa y cuantitativa ya que se analiza por qué los contribuyente evaden sus impuestos y los datos estadístico obtenidos de la información disponible y solicitada al SRI, utilizando una investigación de campo al realizar entrevistas a funcionarios del SRI de los departamentos de control tributario que son las personas que detectan el mal uso de comprobantes de venta e investigación bibliográfica revisando leyes y estudios relacionados a la presente investigación, estableciendo sectores de mayor riesgo de evasión e identificando las causas principales del problema de estudio como son: el desconocimiento del sistema tributario, asesoramiento que reciben los ciudadanos para disminuir el pago de sus impuestos e incluso la dificultad de cumplir las obligaciones tributarias puesto que el sistema es complejo.
The objective of this research was to analyze the Ecuadorian billing system, essentially the use of sales receipts in the taxpayers’ transactions and how it relates to tax evasion or tax evasion typologies that cause the taxpayer to pay less taxes when including non-existent expenses or omission of income in the declarations, harming the State and receiving less resources and carrying out greater controls, technological progress is studied in the billing regime promoted by the Tax Administration highlighting the improvements and analyzing the failures they bring to the variables. In addition, the current tax regulations related to the subject and its constant evolution since 2008 are studied, in which the tax system includes mechanisms to avoid tax evasion and tax fraud as a crime, and an analysis of the project is made. emblematic control of ghost companies and the results obtained by the SRI in which the importance of the study variables, their practical application and the incidence on tax collection are evidenced, the research focus is qualitative and quantitative since it is analyzed why the taxpayers evade their taxes and the statistical data obtained from the information available and requested from the SRI, using a field investigation when conducting interviews with SRI officials from the tax control departments who are the people who detect the misuse of sales receipts and bibliographic research reviewing laws and related studies This study is based on establishing sectors at greater risk of evasion and identifying the main causes of the study problem, such as: ignorance of the tax system, advice received by citizens to reduce their tax payments, and even the difficulty of complying with the tax obligations since the system is complex.
Palabras claves: Facturación, evasión fiscal, empresas fantasmas, procesos de control, defraudación tributaria.
Keywords: Invoicing, tax evasion, ghost companies, control processes, tax defraud
Interferon γ and lymphotoxin or tumor necrosis factor act synergistically to induce macrophage killing of tumor cells and schistosomula of schistosoma mansoni
Macrophages play a crucial role in the defense against tumors and parasites. Activation of tumoricidal and microbicidal effector mechanisms requires stimulation of macrophages with macrophage-activating factors (MAF). One such MAF is interferon γ (IFN-γ). In some assays, substantial activity of IFN-γ on murine macrophages, however, is only observed in synergy with lipopolysaccharide (LPS) or other cytokines (1). In addition, certain cytokines have been shown to induce monocyte or macrophage activation in the absence of IFN-γ (2-5). We previously described lymphokines in the supernatant of a murine T cell clone that synergized with IFN-γ in the induction of tumoricidal and schistosomulicidal murine macrophages (1). We called this lymphokine(s) macrophage cytotoxicityinducing factor 2 (MCIF2)(1). A candidate for MCIF2 was lymphotoxin (LT), because the T cell clone supernatant contained high amounts of LT. LT is functionally homologous and structurally related to the macrophage product tumor necrosis factor (TNF). Therefore, we tested whether recombinant (r) LT or rTNF can function as MAF. We report here that rLT or rTNF synergize with rIFN-γ in the induction of tumoricidal and schistosomulicidal murine macrophages
Huellas y recorridos de una utopía: la emigración italiana en la Argentina.[RESEÑA]
Bravo Herrera, Fernanda. Huellas y recorridos de una utopía: la emigración italiana en la Argentina. Buenos Aires: Teseo, 2015. 372 pp. (ISBN: 978- 987-723-004-8
L’ADAPTATION POSITIVE DES FAMILLES LATINOS AVEC UN ENFANT AYANT UNE DÉFICIENCE INTELLECTUELLE: UNE PREMIÈRE VUE DE LA THÉORIE DE L’ADAPTATION POSITIVE
Historically, research on disability and family dynamics drew from Psychology and Medicine. Consequently, eugenics models, grief theory, and other largely decontextualized frameworks of stress and coping were used to explain families of children with disabilities. This is a report of an initial test of a set of ideas the Singer research team has combined in order to explore the cognitive and problem-solving approaches of families of children with disabilities. Our purpose is to propose a contextualized theory for explaining how cultural diversity has an impact on positive adaptation to a child’s disability. This theory addresses the following: 1) attachment; 2) internal and external cultural resistance to stigmas about disability; and 3) perceived informal (family/friends) and formal (professionals) sources of support for positive views about disability and parenting. Sampling Latino families demonstrated how cultural contexts demonstrate a different flavour from majority culture interpretations of these cognitive terms of our proposed theory. Transcripts of the interviews were coded using grounded theory analysis, specifically, the constant comparative method. We discuss the goodness of fit for themes emerging from the coding process with the proposed theory terms. Results confirm attachment, social supports, and cultural resistance as terms for future development of this proposed theory.
Keywords: Disability and parenting, positive adaptation, Latinos and disability, culture and disabilityÀ travers l’histoire, la recherche sur les handicapés et les relations intrafamiliales utilisait comme sources la psychologie et la médicine. Par conséquent, les modèles de l’eugénisme, les théories sur le deuil, et d’autres cadres analytiques sur le stress et les stratégies d’adaptation, plutôt décontextualisés, étaient utilisés afin d’expliquer aux autres comment fonctionnaient les familles avec un enfant handicapé. Ceci est un reportage sur un test initial d’un ensemble d’idées qu’a combiné l’équipe de recherche Singer afin d’aborder les approches cognitives et méthodes actives des familles des enfants handicapés. Nous proposons une théorie contextualisée afin d’expliquer comment la diversité culturelle aurait un effet sur l’adaptation positive de la famille face à l’handicap de leur enfant. Cette théorie aborde les idées suivantes : 1) l’attachement; 2) les résistances culturelles internes et externes aux stigmates sur l’handicap; et 3) les sources d’information sur l’handicap et le parentage liées à l’adaptation positive perçues comme informelles (famille/amis) et formelles (les professionnels). En utilisant un échantillon de familles Latinos, nous démontrons comment les contextes culturels démontrent des interprétations différentes des termes cognitifs de notre théorie, et non l’interprétation de la culture majoritaire. Les transcriptions des interviews étaient codées selon la théorie ancrée, plus spécifiquement la méthode de la comparaison constante. Nous discutons la concordance des thèmes venus via le processus d’encodage avec les termes clés de la nouvelle théorie proposée. Les résultats de cette recherche confirment que l’attachement, le soutien social, et la résistance culturelle seront des termes clés dans le développement de cette théorie proposée.
Mots clés : Handicap et parentage, Adaptation positive, Latinos et handicap, culture et handica
A study of heavy metal complexation in wines
DPV was used to study complexation processes of Zn in must samples, at their natural pH. Titration curves allowed the calculation of ligand concentration and stability constants, following the suitable linearization methods
Reachability for dynamic parametric processes
In a dynamic parametric process every subprocess may spawn arbitrarily many,
identical child processes, that may communicate either over global variables,
or over local variables that are shared with their parent.
We show that reachability for dynamic parametric processes is decidable under
mild assumptions. These assumptions are e.g. met if individual processes are
realized by pushdown systems, or even higher-order pushdown systems. We also
provide algorithms for subclasses of pushdown dynamic parametric processes,
with complexity ranging between NP and DEXPTIME.Comment: 31 page
In Candida parapsilosis the ATC1 gene encodes for an acid trehalase involved in trehalose hydrolysis, stress resistance and virulence
An ORF named CPAR2-208980 on contig 005809 was identified by screening a Candida parapsilosis genome data base. Its 67% identity with the acid trehalase sequence from C. albicans (ATC1) led us to designate it CpATC1. Homozygous mutants that lack acid trehalase activity were constructed by gene disruption at the two CpATC1 chromosomal alleles. Phenotypic characterization showed that atc1Δ null cells were unable to grow on exogenous trehalose as carbon source, and also displayed higher resistance to environmental challenges, such as saline exposure (1.2 M NaCl), heat shock (42°C) and both mild and severe oxidative stress (5 and 50 mM H2O2). Significant amounts of intracellular trehalose were specifically stored in response to the thermal upshift in both wild type and mutant strains. Analysis of their antioxidant activities revealed that catalase was only triggered in response to heat shock in atc1Δ cells, whereas glutathione reductase was activated upon mild oxidative stress in wild type and reintegrant strains, and in response to the whole set of stress treatments in the homozygous mutant. Furthermore, yeast cells with double CpATC1 deletion were significantly attenuated in non-mammalian infection models, suggesting that CpATC1 is required for the pathobiology of the fungus. Our results demonstrate the involvement of CpAtc1 protein in the physiological hydrolysis of external trehalose in C. parapsilosis, where it also plays a major role in stress resistance and virulence
Aqua(1,10-phenanthroline)(l-serinato)copper(II) Nitrate
The unit cell of the title complez, [Cu(C3H6NO3)-(C12H8N2)(H20)]NO3, contains two nitrate anions and two complex cations, each with two chiral centers, one in the serine molecule and the other at the Cu uion. Each Cu ion displays slightly distorted square-pyramidal coordination, with the water molecule in the apical position and the base defined by the aliphatic N atom and one of the O atoms from the aminocarboxylate ligand and the two N atoms from the phenanthroline molecule. The relative position of the apical water molecule generates the chiral center at the Cu ion. In both molecules, the five-membered chelate ring defined by atoms N1, C12, C11, N2 and Cu is roughly planar, while the ring defined by atoms N3, C13, C14, O1 and Cu has a distorted half-chair conformation
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