Teoría del impuesto al valor agregado y el comercio electrónico de bienes en la red social Facebook en la ciudad de Cusco, período 2020

El presente tema de investigación presentado para optar el título de Contador Público titula “Teoría del Impuesto al Valor Agregado y el Comercio Electrónico de Bienes en la Red Social Facebook en la ciudad del Cusco, período 2020”. La investigación se realizó en torno al objetivo de establecer la relación de la teoría del Impuesto al Valor Agregado con el comercio electrónico que se ejerce en la Red Social Facebook, razón por la cual se ha revisado y recopilado información de diversos autores para su posterior análisis, asimismo, la revisión de normativas legales y pronunciamientos referentes al comercio electrónico en el país y normativas de países referentes para la investigación. La presente investigación fue realizada bajo el enfoque mixto de nivel descriptivo y correlacional donde se recaban datos cualitativos y cuantitativos de una población y muestra designada de 384 personas que residan en Cusco y sean parte de la Población Económicamente Activa, asimismo se recabó información de 2 Contadores Públicos, y los respectivos cuadros de comparación legislativa de nuestro país con España y Estados Unidos. Para análisis de datos se utilizó el programa IBM SPSS STATISTICS V. 25, así como cuadros comparativos de las respuestas de las entrevistas y los cuadros de comparación legislativa y la descripción de las respectivas variables que engloban esta investigación. Se concluyó que el comercio electrónico de bienes en la Red Social Facebook se relaciona directamente con la Teoría del Impuesto al Valor Agregado

Infected pancreatic necrosis: outcomes and clinical predictors of mortality. A post hoc analysis of the MANCTRA-1 international study

: The identification of high-risk patients in the early stages of infected pancreatic necrosis (IPN) is critical, because it could help the clinicians to adopt more effective management strategies. We conducted a post hoc analysis of the MANCTRA-1 international study to assess the association between clinical risk factors and mortality among adult patients with IPN. Univariable and multivariable logistic regression models were used to identify prognostic factors of mortality. We identified 247 consecutive patients with IPN hospitalised between January 2019 and December 2020. History of uncontrolled arterial hypertension (p = 0.032; 95% CI 1.135-15.882; aOR 4.245), qSOFA (p = 0.005; 95% CI 1.359-5.879; aOR 2.828), renal failure (p = 0.022; 95% CI 1.138-5.442; aOR 2.489), and haemodynamic failure (p = 0.018; 95% CI 1.184-5.978; aOR 2.661), were identified as independent predictors of mortality in IPN patients. Cholangitis (p = 0.003; 95% CI 1.598-9.930; aOR 3.983), abdominal compartment syndrome (p = 0.032; 95% CI 1.090-6.967; aOR 2.735), and gastrointestinal/intra-abdominal bleeding (p = 0.009; 95% CI 1.286-5.712; aOR 2.710) were independently associated with the risk of mortality. Upfront open surgical necrosectomy was strongly associated with the risk of mortality (p < 0.001; 95% CI 1.912-7.442; aOR 3.772), whereas endoscopic drainage of pancreatic necrosis (p = 0.018; 95% CI 0.138-0.834; aOR 0.339) and enteral nutrition (p = 0.003; 95% CI 0.143-0.716; aOR 0.320) were found as protective factors. Organ failure, acute cholangitis, and upfront open surgical necrosectomy were the most significant predictors of mortality. Our study confirmed that, even in a subgroup of particularly ill patients such as those with IPN, upfront open surgery should be avoided as much as possible. Study protocol registered in ClinicalTrials.Gov (I.D. Number NCT04747990)

Search for dark matter produced in association with bottom or top quarks in √s = 13 TeV pp collisions with the ATLAS detector

A search for weakly interacting massive particle dark matter produced in association with bottom or top quarks is presented. Final states containing third-generation quarks and miss- ing transverse momentum are considered. The analysis uses 36.1 fb−1 of proton–proton collision data recorded by the ATLAS experiment at √s = 13 TeV in 2015 and 2016. No significant excess of events above the estimated backgrounds is observed. The results are in- terpreted in the framework of simplified models of spin-0 dark-matter mediators. For colour- neutral spin-0 mediators produced in association with top quarks and decaying into a pair of dark-matter particles, mediator masses below 50 GeV are excluded assuming a dark-matter candidate mass of 1 GeV and unitary couplings. For scalar and pseudoscalar mediators produced in association with bottom quarks, the search sets limits on the production cross- section of 300 times the predicted rate for mediators with masses between 10 and 50 GeV and assuming a dark-matter mass of 1 GeV and unitary coupling. Constraints on colour- charged scalar simplified models are also presented. Assuming a dark-matter particle mass of 35 GeV, mediator particles with mass below 1.1 TeV are excluded for couplings yielding a dark-matter relic density consistent with measurements