Planeamiento tributario y su incidencia en la situación económica de la empresa Trujillo Plastic E.I.R.L, Trujillo – 2021

La presente investigación tiene como objetivo general evaluar la incidencia del planeamiento tributario en la situación económica de la empresa Trujillo Plastic E.I.R.L. Trujillo - 2021, La realización de la investigación es tipo descriptiva, no experimental y con un diseño de corte transversal, cuya población es el área contable y muestra está conformada por los documentos contables. El desarrollo de la presente investigación se realizó con base en la información obtenida de las técnicas aplicadas que fueron la entrevista y el análisis documentario, donde los resultados obtenidos muestran la realidad de la organización en materia tributaria. De acuerdo a la investigación se llegó a la siguiente conclusión que la situación económica de la empresa resulta ser muy baja, por consiguiente, el análisis de la situación y aplicación de un planeamiento tributario va permitir mejorar la organización y mejorar su control interno dentro del ámbito tributari

Técnica de mineración de datos: una revisión de la literatura

The purpose of this study was to conduct a literature review on data mining (DM) technique in the LILACS and SciELO databases and specialized books. A broad data literature search using the words data mining (in English) and/or mineração de dados (in Portuguese) and limited to publications between 1999 and 2008, was conducted. The exclusion criteria were the keywords mining industry, mines, mineralogy, and publications that did not describe the methods and the tasks related to data mining. Of 123 publications retrieved, 38 were selected to review. Findings suggest that the existent amount of stored data is titanic and it continue to increase considerably. Thus, the process of knowledge discovery in databases and DM have developed tasks and methods for the retrieval of useful knowledge that may be of interest and necessary for just-in-time decision making in different areas of knowledge.En este artículo se tuvo como objetivo realizar una revisión de la literatura sobre la técnica de mineración de datos (Data Mining - DM) en las bases de datos que abarcaban la Literatura Latino-Americana y del Caribe en Ciencias de la Salud (LILACS), Scientific Eletronic Library Online (SCIELO) y algunos libros sobre el tema. Se buscó una recolección amplia utilizando las palabras data mining y mineración de datos, en el período comprendido entre 1999 a 2008. Como criterios de exclusión fueron utilizados los descriptores: industria minera, minas, mineralogía; se excluyeron artículos que no aclaraban el método y las tareas relacionadas a la mineración de dados. De los 123 artículos encontrados, 32 fueron seleccionados. Se observó que el volumen de datos almacenados es gigantesco y continúa creciendo exponencialmente. Con eso el proceso de Descubrimiento del Conocimiento en Bases de Datos y DM incluye tareas y métodos para la extracción del conocimiento útil, interesante e indispensable para la toma de decisiones rápidas en las más diversas áreas del conocimiento.Este artigo teve como objetivo realizar uma revisão da literatura sobre a técnica de mineração de dados (Data Mining - DM) nas bases de dados abrangendo o Literatura Latino-Americana e do Caribe em Ciências da Saúde (LILACS), Scientific Eletronic Library Online (SCIELO) e alguns livros sobre o tema. Buscou-se uma coleta ampla utilizando as palavras data mining e mineração de dados, abrangendo o período de 1999 a 2008. Como critérios de exclusão foram utilizados os descritores: indústria mineira, minas, mineralogia; foram excluídos artigos que não esclareciam o método e as tarefas relacionadas à mineração de dados. Dos 123 artigos encontrados, 32 foram selecionados. Observou-se que o volume de dados armazenados é gigantesco e continua crescendo exponencialmente. Com isso o processo de Descoberta do Conhecimento em Bases de Dados e DM inclui tarefas e métodos para extração de conhecimento útil, interessante e indispensável na tomada de decisões rápidas nas mais diversas áreas de conhecimento.Universidade de São Paulo Departamento de EnfermagemSecretaria de Estado de Saúde de Mato GrossoUniversidade Federal de São Paulo (UNIFESP)UNIFESPSciEL

Vulnerabilidad social y propagación de la pandemia en contexto de periferias urbanas en San Juan de Lurigancho, 2020-2022

El presente proyecto de investigación se realiza con el objetivo de determinar el impacto entre la Vulnerabilidad Social y la Propagación de la Pandemia en contexto de periferias urbanas en San Juan de Lurigancho, Caso: AA.HH. 7 de Junio, 2020 - 2022. Para ello se utilizó una metodología de tipo básica con un enfoque cualitativo y de diseño fenomenológico. Asimismo, los resultados obtenidos de la investigación permitieron determinar el impacto de vulnerabilidad social en la propagación de la pandemia, que se desarrolló en caso de estudio. Como conclusión fundamental, se puede afirmar que, la pobreza es la fase crítica que ejerce un espacio, a causa de una población con pocos accesos, la aparición de focos de degradación que generan espacios obsoletos e inaccesibles, además de volverlos inseguros tanto estructuralmente como el sistema social que se desarrolla en él, convierten a un sistema urbano en vulnerable; siendo este una característica muy evidente cuando se relaciona con la propagación de la pandemia según los resultados obtenidos tras el estudi

Oribatid mites in different Mediterranean crop rotations fertilized with animal droppings

Unsustainable soil management is one of the drivers of soil degradation, but impact assessment requires the development of indicators. Oribatids might be considered as early indicators of disturbances due to the stability of their community. The aim of this study was to investigate the feasibility of oribatids as bioindicators of sustainable agricultural practices. Under a dry Mediterranean climate, three fertilization experiments - two under a two-crop rotation system and one under maize monoculture and established 12 years earlier - were sampled 3× for oribatid identification during the last annual cropping cycle. The hypothesis was that different nutrient and crop managements affect the number of oribatid species and individuals present, and these parameters could be used as indicators of soil degradation. In total, 18 oribatid species were identified, and 1974 adult individuals were recovered. Maximum abundance was found prior to sowing. Pig slurry (PS) vs. control, and dairy cattle manure (CM) vs. mineral fertilization increased oribatid abundance. This increase was evident when the average applied rates with PS were ca. 2 Mg of organic matter (OM) ha- 1 yr- 1, or higher than ca. 4 Mg OM ha- 1 yr- 1 for CM. When the preceding crop was wheat and PS or CM were used, Oribatula (Zygoribatula) excavata (which reproduces sexually) predominated. In maize monoculture fertilized with CM, Tectocepheus sarekensis and Acrotritia ardua americana (which can reproduce through parthenogenesis) prevailed vs. Oribatula, which indicated a heavily disturbed soil. Under this specific Mediterranean environment, the predominance of certain parthenogenic oribatid species and the number of individuals provide advanced warning on soil degradation.AcarinaBioindicationManureMicroarthropodSlurrySoil biotaPublishe

Usefulness of two independent DNA and rna tissue-based multiplex assays for the routine care of advanced NSCLC patients

Personalized medicine is nowadays a paradigm in lung cancer management, offering important benefits to patients. This study aimed to test the feasibility and utility of embedding two multiplexed genomic platforms as the routine workup of advanced non-squamous non-small cell lung cancer (NSCLC) patients. Two parallel multiplexed approaches were performed based on DNA sequencing and direct digital detection of RNA with nCounter® technology to evaluate gene mutations and fusions. The results were used to guide genotype-directed therapies and patient outcomes were collected. A total of 224 advanced non-squamous NSCLC patients were prospectively included in the study. Overall, 85% of samples were successfully characterized at DNA and RNA levels and oncogenic drivers were found in 68% of patients, with KRAS, EGFR, MET∆ex14, BRAF, and ALK being the most frequent (31%, 19%, 5%, 4%, and 4%, respectively). Among all patients with complete genotyping results and follow-up data (n = 156), the median overall survival (OS) was 1.90 years (confidence interval (CI) 95% 1.69-2.10) for individuals harbouring an actionable driver treated with a matched therapy, compared with 0.59 years (CI 95% 0.39-0.79) in those not eligible for any targeted therapy and 0.61 years (CI 95% 0.12-1.10) in patients with no drivers identified (p < 0.001). Integrating DNA and RNA multiplexing technologies into the routine molecular testing of advanced NSCLC patients is feasible and useful and highlights the necessity of widespread integrating comprehensive molecular diagnosis into lung cancer care

Live. Tell. Resist.

This edition of First-Gen Voices features the stories and work of 24 first-generation college students at multiple higher education institutions. The aim is to disseminate a story about us, for us, and consequently, the dominant cultures that have yet to learn from our power

Multiplex RNA-based detection of clinically relevant MET alterations in advanced non-small cell lung cancer

We studied MET alterations in 474 advanced non-small-cell lung cancer (NSCLC) patients by nCounter, an RNA-based technique. We identified 3% with MET Δex14 mRNA and 3.5% with very-high MET mRNA expression, a surrogate of MET amplification. MET alterations identified by nCounter correlated with clinical benefit from MET inhibitors. Quantitative mRNA-based techniques can improve the selection of patients for MET-targeted therapies. MET inhibitors have shown activity in non-small-cell lung cancer patients (NSCLC) with MET amplification and exon 14 skipping (METΔex14). However, patient stratification is imperfect, and thus, response rates have varied widely. Here, we studied MET alterations in 474 advanced NSCLC patients by nCounter, an RNA-based technique, together with next-generation sequencing (NGS), fluorescence in situ hybridization (FISH), immunohistochemistry (IHC), and reverse transcriptase polymerase chain reaction (RT-PCR), exploring correlation with clinical benefit. Of the 474 samples analyzed, 422 (89%) yielded valid results by nCounter, which identified 13 patients (3%) with MET Δex14 and 15 patients (3.5%) with very-high MET mRNA expression. These two subgroups were mutually exclusive, displayed distinct phenotypes and did not generally coexist with other drivers. For MET Δex14, 3/8 (37.5%) samples positive by nCounter tested negative by NGS. Regarding patients with very-high MET mRNA, 92% had MET amplification by FISH and/or NGS. However, FISH failed to identify three patients (30%) with very-high MET RNA expression, among which one received MET tyrosine kinase inhibitor treatment deriving clinical benefit. Our results indicate that quantitative mRNA-based techniques can improve the selection of patients for MET-targeted therapies

Indicadores de prescripción racional de medicamentos: factibilidad de aplicación en instituciones de las Américas

Objetivo. Evaluar la factibilidad de monitorear la calidad de la utilización de medicamentos en instituciones sanitarias de países de la Región de las Américas mediante indicadores de prescripción racional. Métodos. Se realizó un estudio cuantitativo de utilización de medicamentos durante el período 2016-2018. Se desarrollaron y seleccionaron indicadores de prescripción racional de acuerdo a referencias internacionales y a la mejor evidencia disponible para: 1) antiinflamatorios: porcentaje de prescripción de ibuprofeno y/o naproxeno sobre prescripción total de antinflamatorios no esteroideos; 2) antidiabéticos orales: metformina como porcentaje de todos los antidiabéticos prescritos, metformina y/o sulfonilureas como porcentaje de todos los antidiabéticos prescritos; 3) insulinas: insulina cristalina y NPH como porcentaje del total de insulinas prescritas y 4) medicamentos antihipertensivos: porcentaje de inhibidores de la enzima convertidora de la angiotensina (IECA), antagonistas de los receptores de la angiotensina II (ARA-II) y diuréticos tiazídicos sobre el total de antihipertensivos prescritos. Se empleó la dosis diaria definida (DDD) por 1 000 habitantes y día (DHD) como medida del consumo por institución. Resultados. La prescripción de metformina con relación a todos los antidiabéticos fue menor al valor del indicador de referencia (27,9%-67,6% vs. 88%), mientras que la prescripción de metformina y/o una sulfonilurea fue comparable con dicho valor (80,9%-97,5% vs. 88%). Los valores de insulina NPH, cristalina y NPH/ cristalina con relación a las insulinas prescritas fueron variables frente al valor del indicador de referencia (37,1%-100% vs. 75%). La prescripción de ibuprofeno y naproxeno estuvo por debajo del valor del indicador (20%-50% vs. 80%). El porcentaje de IECA, ARA-II y tiazidas respecto a todos los antihipertensivos osciló entre 65,2%-77,2% vs 65%, acorde al valor del indicador propuesto. Conclusiones. Se demostró la factibilidad de aplicar los indicadores de prescripción racional seleccionados y construidos, que proporcionan información útil para analizar la calidad de la prescripción en las instituciones sanitarias de países de la Región y representan una herramienta útil para su monitoreo periódico.Facultad de Ciencias Médica

Tracking the X-ray Polarization of the Black Hole Transient Swift J1727.8-1613 during a State Transition

We report on a campaign on the bright black hole X-ray binary Swift J1727.8$-$1613 centered around five observations by the Imaging X-ray Polarimetry Explorer (IXPE). This is the first time it has been possible to trace the evolution of the X-ray polarization of a black hole X-ray binary across a hard to soft state transition. The 2--8 keV polarization degree slowly decreased from $\sim$4\% to $\sim$3\% across the five observations, but remained in the North-South direction throughout. Using the Australia Telescope Compact Array (ATCA), we measure the intrinsic 7.25 GHz radio polarization to align in the same direction. Assuming the radio polarization aligns with the jet direction (which can be tested in the future with resolved jet images), this implies that the X-ray corona is extended in the disk plane, rather than along the jet axis, for the entire hard intermediate state. This in turn implies that the long ($\gtrsim$10 ms) soft lags that we measure with the Neutron star Interior Composition ExploreR (NICER) are dominated by processes other than pure light-crossing delays. Moreover, we find that the evolution of the soft lag amplitude with spectral state differs from the common trend seen for other sources, implying that Swift J1727.8$-$1613 is a member of a hitherto under-sampled sub-population.Comment: Submitted to ApJ. 20 pages, 8 figure

COVID-19 patients display changes in lymphocyte subsets with a higher frequency of dysfunctional CD8lo T cells associated with disease severity

This work examines cellular immunity against SARS-CoV-2 in patients from Córdoba, Argentina, during two major waves characterized by different circulating viral variants and different social behavior. Using flow cytometry, we evaluated the main lymphocyte populations of peripheral blood from hospitalized patients with moderate and severe COVID-19 disease. Our results show disturbances in the cellular immune compartment, as previously reported in different cohorts worldwide. We observed an increased frequency of B cells and a significant decrease in the frequency of CD3+ T cells in COVID-19 patients compared to healthy donors (HD). We also found a reduction in Tregs, which was more pronounced in severe patients. During the first wave, the frequency of GZMB, CD107a, CD39, and PD-1-expressing conventional CD4+ T (T conv) cells was significantly higher in moderate and severe patients than in HD. During the second wave, only the GZMB+ T conv cells of moderate and severe patients increased significantly. In addition, these patients showed a decreased frequency in IL-2-producing T conv cells. Interestingly, we identified two subsets of circulating CD8+ T cells with low and high CD8 surface expression in both HD and COVID-19 patients. While the percentages of CD8hi and CD8lo T cells within the CD8+ population in HD are similar, a significant increase was observed in CD8lo T cell frequency in COVID-19 patients. CD8lo T cell populations from HD as well as from SARS-CoV-2 infected patients exhibited lower frequencies of the effector cytokine-producing cells, TNF, IL-2, and IFN-γ, than CD8hi T cells. Interestingly, the frequency of CD8lo T cells increased with disease severity, suggesting that this parameter could be a potential marker for disease progression. Indeed, the CD8hi/CD8lo index helped to significantly improve the patient’s clinical stratification and disease outcome prediction. Our data support the addition of, at least, a CD8hi/CD8lo index into the panel of biomarkers commonly used in clinical labs, since its determination may be a useful tool with impact on the therapeutic management of the patients