El sistema de detracciones en los últimos 5 años: una revisión de la literatura científica

RESUMEN El objetivo principal de este proyecto es obtener información relevante respecto al Sistema de Detracciones del Impuesto General a las Ventas que nos permita determinar y saber un poco más sobre su influencia en la liquidez y el cumplimiento de las obligaciones tributarias en las Empresas constructoras con el Gobierno Central. La metodología aplicada para realizar la investigación es la revisión sistemática de la literatura científica, se recogió información en fichas bibliográficas en función al estudio y objetivos científicos de la investigación. El medio utilizado fue la búsqueda en bibliotecas virtuales o base de datos como scielo, dialnet, scopus, redalyc, etc se obtuvieron tesis, revistas y artículos periodísticos e información de internet, se seleccionaron los de mayor actualidad posible. Los resultados se obtuvieron de la revisión de un total de 15 fuentes de información, de las cuales solo se seleccionaron 10 para la elaboración de las fichas bibliográficas determinantes. Se elaboró un cuadro con los resultados obtenidos los cuales responden a la pregunta y objetivo principal de este proyecto. Teniendo como conclusión que la SUNAT cómo medida de recaudación administrativa resta liquidez y estabilidad a las empresas

Diagnóstico y propuesta de un plan estratégico para el restaurant Las Gaviotas - ubicado en la ciudad de Sullana para el año 2009

El presente trabajo está orientado a la realización de un diagnóstico y propuesta de un Plan Estratégico que incluye propuestas de Mejora Continua para la empresa en estudio denominada Restaurant Las Gaviotas. El Restaurant viene operando en el medio desde 1980, en virtud de las fortalezas de la empresa y la suma de esfuerzos de sus colaboradores quienes día a día vencen las vicisitudes que el entorno ofrece mediante soluciones eficaces y eficientes cuyos resultados les permite seguir en el mercado que cada vez es más competitivo. En términos generales el Restaurant viene realizando sus actividades diarias de forma empírica, por lo cual las autoras proponen la puesta en marcha de un Plan Estratégico que incluye propuestas de Mejora Continua que contribuirá a generar eficacia y eficiencia de los diferentes procesos

Resilience and self-compassion as predictors of health-related quality of life in high school students from San Luis de Shuaro, Chanchamayo

La adolescencia implica cambios a nivel físico, psicológico y social, los cuales, junto a un contexto de pobreza y otros problemas sociales, podrían alterar su desarrollo a nivel personal, familiar y comunitario. Por ello, es importante el estudio de recursos personales donde destaca la resiliencia y la autocompasión con el fin de impactar de forma positiva en su calidad de vida. El objetivo de la investigación fue determinar en qué medida la resiliencia y la autocompasión predicen la calidad de vida relacionada con la salud en adolescentes. La muestra fue de 225 estudiantes de cuatro instituciones educativas de gestión estatal de nivel secundario pertenecientes al distrito de San Luis de Shuaro, Chanchamayo; del primero hasta quinto grado de secundaria, sus edades oscilan entre los 12 y 17 años, el 52.5% mujeres. Los instrumentos que se utilizaron fueron la Escala de Resiliencia de Wagnild y Young, la Escala de Autocompasión versión corta y el cuestionario KIDSCREEN-27. Los resultados evidenciaron en un primer modelo que mayor autocompasión y mayor resiliencia son predictores de una mayor calidad de vida relacionada con la salud. En el segundo modelo, la dimensión de perseverancia de la Escala de Resiliencia predice de mejor forma calidad de vida que la escala total. Cabe resaltar que en ambos modelos de regresión la variable autocompasión fue el mayor predictor. Estos hallazgos indican la importancia de considerar la autocompasión como recurso interno para mejorar la percepción de salud y bienestar en una población de escasos recursos que aunado a ello está atravesando la etapa de la adolescencia.Adolescence involves physical, psychological, and social changes, which, when combined with a context of poverty and other social issues, could disrupt personal, family, and community development. Therefore, studying personal resources, highlighting resilience and self-compassion, is important to positively impact their quality of life. The research aimed to determine to what extent resilience and self-compassion predict health-related quality of life in adolescents. The sample consisted of 225 students from four state-managed secondary educational institutions in the district of San Luis de Shuaro, Chanchamayo; ranging from the first to the fifth grade of secondary education, aged between 12 and 17 years, with 52.5% being female. The instruments used were the Wagnild and Young Resilience Scale, the Short Form Self-Compassion Scale, and the KIDSCREEN-27 questionnaire. The results showed in a first model that higher self-compassion and higher resilience are predictors of higher health-related quality of life. In the second model, the perseverance dimension of the Resilience Scale predicts quality of life better than the total scale. It is noteworthy that in both regression models, the self-compassion variable was the strongest predictor. These findings indicate the importance of considering self-compassion as an internal resource to improve health and well-being perception in a population with limited resources, going through the stage of adolescence.Trabajo de investigació

TLR Stimulation of Bone Marrow Lymphoid Precursors from Childhood Acute Leukemia Modifies Their Differentiation Potentials

Acute leukemias are the most frequent childhood malignancies worldwide and remain a leading cause of morbidity and mortality of relapsed patients. While remarkable progress has been made in characterizing genetic aberrations that may control these hematological disorders, it has also become clear that abnormalities in the bone marrow microenvironment might hit precursor cells and contribute to disease. However, responses of leukemic precursor cells to inflammatory conditions or microbial components upon infection are yet unexplored. Our previous work and increasing evidence indicate that Toll-like receptors (TLRs) in the earliest stages of lymphoid development in mice and humans provide an important mechanism for producing cells of the innate immune system. Using highly controlled co-culture systems, we now show that lymphoid precursors from leukemic bone marrow express TLRs and respond to their ligation by changing cell differentiation patterns. While no apparent contribution of TLR signals to tumor progression was recorded for any of the investigated diseases, the replenishment of innate cells was consistently promoted upon in vitro TLR exposure, suggesting that early recognition of pathogen-associated molecules might be implicated in the regulation of hematopoietic cell fate decisions in childhood acute leukemia

Lymphoid Progenitor Cells from Childhood Acute Lymphoblastic Leukemia Are Functionally Deficient and Express High Levels of the Transcriptional Repressor Gfi-1

Acute lymphoblastic leukemia (ALL) is the most frequent malignancy of childhood. Substantial progress on understanding the cell hierarchy within ALL bone marrow (BM) has been recorded in the last few years, suggesting that both primitive cell fractions and committed lymphoid blasts with immature stem cell-like properties contain leukemia-initiating cells. Nevertheless, the biology of the early progenitors that initiate the lymphoid program remains elusive. The aim of the present study was to investigate the ability of lymphoid progenitors from B-cell precursor ALL BM to proliferate and undergo multilineage differentiation. By phenotype analyses, in vitro proliferation assays, and controlled culture systems, the lymphoid differentiation potentials were evaluated in BM primitive populations from B-cell precursor ALL pediatric patients. When compared to their normal counterparts, functional stem and progenitor cell contents were substantially reduced in ALL BM. Moreover, neither B nor NK or dendritic lymphoid-cell populations developed recurrently from highly purified ALL-lymphoid progenitors, and their proliferation and cell cycle status revealed limited proliferative capacity. Interestingly, a number of quiescence-associated transcription factors were elevated, including the transcriptional repressor Gfi-1, which was highly expressed in primitive CD34+ cells. Together, our findings reveal major functional defects in the primitive hematopoietic component of ALL BM. A possible contribution of high levels of Gfi-1 expression in the regulation of the stem/progenitor cell biology is suggested

Mercury in Neotropical birds: a synthesis and prospectus on 13 years of exposure data.

Environmental mercury (Hg) contamination of the global tropics outpaces our understanding of its consequences for biodiversity. Knowledge gaps of pollution exposure could obscure conservation threats in the Neotropics: a region that supports over half of the worlds species, but faces ongoing land-use change and Hg emission via artisanal and small-scale gold mining (ASGM). Due to their global distribution and sensitivity to pollution, birds provide a valuable opportunity as bioindicators to assess how accelerating Hg emissions impact an ecosystems ability to support biodiversity, and ultimately, global health. We present the largest database on Neotropical bird Hg concentrations (n = 2316) and establish exposure baselines for 322 bird species spanning nine countries across Central America, South America, and the West Indies. Patterns of avian Hg exposure in the Neotropics broadly align with those in temperate regions: consistent bioaccumulation across functional groups and high spatiotemporal variation. Bird species occupying higher trophic positions and aquatic habitats exhibited elevated Hg concentrations that have been previously associated with reductions in reproductive success. Notably, bird Hg concentrations were over four times higher at sites impacted by ASGM activities and differed by season for certain trophic niches. We developed this synthesis via a collaborative research network, the Tropical Research for Avian Conservation and Ecotoxicology (TRACE) Initiative, which exemplifies inclusive, equitable, and international data-sharing. While our findings signal an urgent need to assess sampling biases, mechanisms, and consequences of Hg exposure to tropical avian communities, the TRACE Initiative provides a meaningful framework to achieve such goals. Ultimately, our collective efforts support and inform local, scientific, and government entities, including Parties of the United Nations Minamata Convention on Mercury, as we continue working together to understand how Hg pollution impacts biodiversity conservation, ecosystem function, and public health in the tropics