Auditoría tributaria preventiva y su incidencia en las sanciones tributarias en la empresa D y R Soluciones Gráficas S.A.C., Tarapoto, 2019.

La investigación titulada: Auditoría tributaria preventiva y su incidencia en las sanciones tributarias en la empresa D y R soluciones gráficas S.A.C., Tarapoto, 2019, tuvo como objetivo determinar de qué manera una auditoria tributaria preventiva incide en las sanciones tributarias en la empresa D y R Soluciones Gráficas S.A.C., Tarapoto, 2019, en cuanto a la metodología, la investigación fue de tipo aplicada, de nivel explicativa, con un diseño no experimental, la población y muestra fue el acervo documentario que comprendió los libros contables, declaraciones de renta mensual y renta anual, así como la documentación sustentatoria (comprobantes de pago), las técnicas empleadas en la recolección de datos fueron la observación y el análisis documental, cuyos instrumentos fueron la lista de cotejo y la guía de análisis documental, los principales resultados fueron que la entidad incurrió en infracciones tributarias relacionadas con la obligación de llevar libros y/o registros contables de acuerdo con la legislación tributaria; infracciones relacionadas con la obligación de presentar declaraciones y comunicaciones fuera de plazo establecido; e infracciones relacionadas con el cumplimiento de sus obligaciones tributarias, por lo que sus multas e intereses ascendieron a S/ 12,756.01, pero al subsanarlas y pagarlas de manera voluntaria fueron S/ 5,613.93, concluyendo que la auditoría tributaria preventiva tuvo una incidencia significativa en las sanciones tributarias de la empresa D y R soluciones gráficas S.A.C., Tarapoto, 2019, habiéndose obtenido una correlación positiva de 0,646, con un p-valor de 0,000 menor que 0.05.The research entitled: "Preventive tax audit and its impact on tax penalties in the company D y R Soluciones Gráficas S.A.C., Tarapoto, 2019", aimed to determine how a preventive tax audit affects tax penalties in the company D y R Soluciones Gráficas S.A.C., Tarapoto, 2019. Regarding the methodology, the research was of the applied type, of an explanatory level, with a non-experimental design, the population and sample was the documentary collection that included the accounting books, monthly and annual income tax returns, as well as the supporting documentation (payment vouchers), the techniques used in the data collection were observation and documentary analysis, whose instruments were the checklist and the documentary analysis guide. The main results were that the entity incurred in tax violations related to the obligation to keep books and/or accounting records in accordance with tax legislation; violations related to the obligation to file returns and communications after the established deadline; and violations related to compliance with its tax obligations, for which its fines and interest amounted to S/. 12,756.01, but when corrected and paid voluntarily, the fines amounted to S/. 5,613.93. In conclusion, the preventive tax audit had a significant impact on the tax penalties of the company D y R Soluciones Gráficas S.A.C., Tarapoto, 2019, having obtained a positive correlation of 0.646, with a p-value of 0.000 less than 0.05

Auditoría tributaria preventiva y su incidencia en las sanciones tributarias en la empresa D y R Soluciones Gráficas S.A.C., Tarapoto, 2019.

La investigación titulada: Auditoría tributaria preventiva y su incidencia en las sanciones tributarias en la empresa D y R soluciones gráficas S.A.C., Tarapoto, 2019, tuvo como objetivo determinar de qué manera una auditoria tributaria preventiva incide en las sanciones tributarias en la empresa D y R Soluciones Gráficas S.A.C., Tarapoto, 2019, en cuanto a la metodología, la investigación fue de tipo aplicada, de nivel explicativa, con un diseño no experimental, la población y muestra fue el acervo documentario que comprendió los libros contables, declaraciones de renta mensual y renta anual, así como la documentación sustentatoria (comprobantes de pago), las técnicas empleadas en la recolección de datos fueron la observación y el análisis documental, cuyos instrumentos fueron la lista de cotejo y la guía de análisis documental, los principales resultados fueron que la entidad incurrió en infracciones tributarias relacionadas con la obligación de llevar libros y/o registros contables de acuerdo con la legislación tributaria; infracciones relacionadas con la obligación de presentar declaraciones y comunicaciones fuera de plazo establecido; e infracciones relacionadas con el cumplimiento de sus obligaciones tributarias, por lo que sus multas e intereses ascendieron a S/ 12,756.01, pero al subsanarlas y pagarlas de manera voluntaria fueron S/ 5,613.93, concluyendo que la auditoría tributaria preventiva tuvo una incidencia significativa en las sanciones tributarias de la empresa D y R soluciones gráficas S.A.C., Tarapoto, 2019, habiéndose obtenido una correlación positiva de 0,646, con un p-valor de 0,000 menor que 0.05.The research entitled: "Preventive tax audit and its impact on tax penalties in the company D y R Soluciones Gráficas S.A.C., Tarapoto, 2019", aimed to determine how a preventive tax audit affects tax penalties in the company D y R Soluciones Gráficas S.A.C., Tarapoto, 2019. Regarding the methodology, the research was of the applied type, of an explanatory level, with a non-experimental design, the population and sample was the documentary collection that included the accounting books, monthly and annual income tax returns, as well as the supporting documentation (payment vouchers), the techniques used in the data collection were observation and documentary analysis, whose instruments were the checklist and the documentary analysis guide. The main results were that the entity incurred in tax violations related to the obligation to keep books and/or accounting records in accordance with tax legislation; violations related to the obligation to file returns and communications after the established deadline; and violations related to compliance with its tax obligations, for which its fines and interest amounted to S/. 12,756.01, but when corrected and paid voluntarily, the fines amounted to S/. 5,613.93. In conclusion, the preventive tax audit had a significant impact on the tax penalties of the company D y R Soluciones Gráficas S.A.C., Tarapoto, 2019, having obtained a positive correlation of 0.646, with a p-value of 0.000 less than 0.05

Cardiovascular Efficacy and Safety of Bococizumab in High-Risk Patients

Bococizumab is a humanized monoclonal antibody that inhibits proprotein convertase subtilisin- kexin type 9 (PCSK9) and reduces levels of low-density lipoprotein (LDL) cholesterol. We sought to evaluate the efficacy of bococizumab in patients at high cardiovascular risk. METHODS In two parallel, multinational trials with different entry criteria for LDL cholesterol levels, we randomly assigned the 27,438 patients in the combined trials to receive bococizumab (at a dose of 150 mg) subcutaneously every 2 weeks or placebo. The primary end point was nonfatal myocardial infarction, nonfatal stroke, hospitalization for unstable angina requiring urgent revascularization, or cardiovascular death; 93% of the patients were receiving statin therapy at baseline. The trials were stopped early after the sponsor elected to discontinue the development of bococizumab owing in part to the development of high rates of antidrug antibodies, as seen in data from other studies in the program. The median follow-up was 10 months. RESULTS At 14 weeks, patients in the combined trials had a mean change from baseline in LDL cholesterol levels of -56.0% in the bococizumab group and +2.9% in the placebo group, for a between-group difference of -59.0 percentage points (P<0.001) and a median reduction from baseline of 64.2% (P<0.001). In the lower-risk, shorter-duration trial (in which the patients had a baseline LDL cholesterol level of ≥70 mg per deciliter [1.8 mmol per liter] and the median follow-up was 7 months), major cardiovascular events occurred in 173 patients each in the bococizumab group and the placebo group (hazard ratio, 0.99; 95% confidence interval [CI], 0.80 to 1.22; P = 0.94). In the higher-risk, longer-duration trial (in which the patients had a baseline LDL cholesterol level of ≥100 mg per deciliter [2.6 mmol per liter] and the median follow-up was 12 months), major cardiovascular events occurred in 179 and 224 patients, respectively (hazard ratio, 0.79; 95% CI, 0.65 to 0.97; P = 0.02). The hazard ratio for the primary end point in the combined trials was 0.88 (95% CI, 0.76 to 1.02; P = 0.08). Injection-site reactions were more common in the bococizumab group than in the placebo group (10.4% vs. 1.3%, P<0.001). CONCLUSIONS In two randomized trials comparing the PCSK9 inhibitor bococizumab with placebo, bococizumab had no benefit with respect to major adverse cardiovascular events in the trial involving lower-risk patients but did have a significant benefit in the trial involving higher-risk patients

Cardiovascular Efficacy and Safety of Bococizumab in High-Risk Patients

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