Libros electrónicos contables y su efecto en la evasión tributaria en la empresa García Mío Consultores Asociados, Piura año 2020

La presente investigación tuvo como propósito determinar el efecto de los Libros Electrónicos Contables en la posible Evasión Tributaria de la empresa García Mío Consultores Asociados, Piura año 2020. La población de esta investigación fue la empresa García Mío Asociados y la muestra fue la empresa García Mío Asociados periodo 2020 analizando los reportes de compras, ventas, tributos y estados financieros de la empresa del periodo 2020, la técnica e instrumento de recolección de datos se utilizó un análisis documental permitiendo analizar e interpretar los registros contables de la empresa García Mío Asociados, y una entrevista de la cual se consiguió la información necesaria, nuestro problema de investigación fue determinar de qué manera los Libros Electrónicos Contables pudieran encontrar Evasión Tributaria en la empresa García Mío Asociados, Piura año 2020. La metodología utilizada fue aplicada con diseño no experimental - explicativo con un enfoque cuantitativo. Como resultados se aplicó la prueba estadística Wilcoxon, donde el valor p (0.046) fue mayor a 0.01, por tanto, se acepta la hipótesis nula, en donde la meta requerida Sunat = cumplimiento 2020 empresa García Mío Asociados. Se concluyó que los libros contables electrónicos afectaron muy significativamente en una posible evasión tributaria de la empresa

The influence of (central) auditory processing disorder on the severity of speech-sound disorders in children

OBJECTIVE: To identify a cutoff value based on the Percentage of Consonants Correct-Revised index that could indicate the likelihood of a child with a speech-sound disorder also having a (central) auditory processing disorder . METHODS: Language, audiological and (central) auditory processing evaluations were administered. The participants were 27 subjects with speech-sound disorders aged 7 to 10 years and 11 months who were divided into two different groups according to their (central) auditory processing evaluation results. RESULTS: When a (central) auditory processing disorder was present in association with a speech disorder, the children tended to have lower scores on phonological assessments. A greater severity of speech disorder was related to a greater probability of the child having a (central) auditory processing disorder. The use of a cutoff value for the Percentage of Consonants Correct-Revised index successfully distinguished between children with and without a (central) auditory processing disorder. CONCLUSIONS: The severity of speech-sound disorder in children was influenced by the presence of (central) auditory processing disorder. The attempt to identify a cutoff value based on a severity index was successful

Fluctuation analysis of activity biosensor images for the study of information flow in signaling pathways

Comprehensive understanding of cellular signal transduction requires accurate measurement of the information flow in molecular pathways. In the past, information flow has been inferred primarily from genetic or protein-protein interactions. Although useful for overall signaling, these approaches are limited in that they typically average over populations of cells. Single cell data of signaling states are emerging, but these data are usually snapshots of a particular time point or limited to averaging over a whole cell. However, many signaling pathways are activated only transiently in specific subcellular regions. Protein activity biosensors allow measurement of the spatiotemporal activation of signaling molecules in living cells. These data contain highly complex, dynamic information that can be parsed out in time and space and compared with other signaling events as well as changes in cell structure and morphology. We describe in this chapter the use of computational tools to correct, extract, and process information from timelapse images of biosensors. These computational tools allow one to explore the biosensor signals in a multiplexed approach in order to reconstruct the sequence of signaling events and consequently the topology of the underlying pathway. The extraction of this information, dynamics and topology, provides insight into how the inputs of a signaling network are translated into its biochemical or mechanical outputs

Temporal processing in children with phonological disorders submitted to auditory training: a pilot study

OBJETIVO: Comparar o desempenho em processamento temporal de crianças com transtorno fonológico submetidos a treino auditivo formal e informal. MÉTODOS: Quinze indivíduos com transtorno fonológico (limiares tonais ≤20 dBNA de 0,50 a 4 kHz e idades entre 7 anos e 10 anos e 11 meses) foram avaliados e divididos em três grupos: Grupo Controle - composto por cinco indivíduos (média de idade de 9,1 anos) sem transtorno do processamento auditivo, que passaram por duas avaliações do processamento auditivo (central) com intervalo de seis a oito semanas, sem receber qualquer intervenção; Grupo Treino Formal - composto por cinco indivíduos (média de idade de 8,3 anos), com transtorno do processamento auditivo, submetidos a oito sessões de treino formal; e Grupo Treino Informal - composto por cinco indivíduos (média de idade de 8,1 anos) com transtorno do processamento auditivo, submetidos a oito sessões de treino informal. RESULTADOS: Após oito sessões, o grupo treino formal apresentou melhora de 8% e o grupo treino informal de 22,5% no que se refere ao teste padrão temporal de frequência. Para o teste padrão temporal de duração, o grupo treino formal melhorou 12,9% e o grupo treino informal 18,7%. No desempenho nos testes padrão de frequência e padrão de duração, não houve diferença estatística entre as médias obtidas pelos dois grupos após a intervenção. CONCLUSÃO: Embora os resultados não tenham apresentado significância estatística, o estudo piloto apresentado sugere que ambos os treinos, formal e informal, proporcionam melhora das habilidades de processamento temporal em crianças com transtorno fonológico e do processamento auditivo

Differential cross section measurements for the production of a W boson in association with jets in proton–proton collisions at √s = 7 TeV

Measurements are reported of differential cross sections for the production of a W boson, which decays into a muon and a neutrino, in association with jets, as a function of several variables, including the transverse momenta (pT) and pseudorapidities of the four leading jets, the scalar sum of jet transverse momenta (HT), and the difference in azimuthal angle between the directions of each jet and the muon. The data sample of pp collisions at a centre-of-mass energy of 7 TeV was collected with the CMS detector at the LHC and corresponds to an integrated luminosity of 5.0 fb[superscript −1]. The measured cross sections are compared to predictions from Monte Carlo generators, MadGraph + pythia and sherpa, and to next-to-leading-order calculations from BlackHat + sherpa. The differential cross sections are found to be in agreement with the predictions, apart from the pT distributions of the leading jets at high pT values, the distributions of the HT at high-HT and low jet multiplicity, and the distribution of the difference in azimuthal angle between the leading jet and the muon at low values.United States. Dept. of EnergyNational Science Foundation (U.S.)Alfred P. Sloan Foundatio

Optimasi Portofolio Resiko Menggunakan Model Markowitz MVO Dikaitkan dengan Keterbatasan Manusia dalam Memprediksi Masa Depan dalam Perspektif Al-Qur`an

Risk portfolio on modern finance has become increasingly technical, requiring the use of sophisticated mathematical tools in both research and practice. Since companies cannot insure themselves completely against risk, as human incompetence in predicting the future precisely that written in Al-Quran surah Luqman verse 34, they have to manage it to yield an optimal portfolio. The objective here is to minimize the variance among all portfolios, or alternatively, to maximize expected return among all portfolios that has at least a certain expected return. Furthermore, this study focuses on optimizing risk portfolio so called Markowitz MVO (Mean-Variance Optimization). Some theoretical frameworks for analysis are arithmetic mean, geometric mean, variance, covariance, linear programming, and quadratic programming. Moreover, finding a minimum variance portfolio produces a convex quadratic programming, that is minimizing the objective function ðð¥with constraintsð ð 𥠥 ðandð´ð¥ = ð. The outcome of this research is the solution of optimal risk portofolio in some investments that could be finished smoothly using MATLAB R2007b software together with its graphic analysis

Penilaian Kinerja Keuangan Koperasi di Kabupaten Pelalawan

This paper describe development and financial performance of cooperative in District Pelalawan among 2007 - 2008. Studies on primary and secondary cooperative in 12 sub-districts. Method in this stady use performance measuring of productivity, efficiency, growth, liquidity, and solvability of cooperative. Productivity of cooperative in Pelalawan was highly but efficiency still low. Profit and income were highly, even liquidity of cooperative very high, and solvability was good

Juxtaposing BTE and ATE – on the role of the European insurance industry in funding civil litigation

One of the ways in which legal services are financed, and indeed shaped, is through private insurance arrangement. Two contrasting types of legal expenses insurance contracts (LEI) seem to dominate in Europe: before the event (BTE) and after the event (ATE) legal expenses insurance. Notwithstanding institutional differences between different legal systems, BTE and ATE insurance arrangements may be instrumental if government policy is geared towards strengthening a market-oriented system of financing access to justice for individuals and business. At the same time, emphasizing the role of a private industry as a keeper of the gates to justice raises issues of accountability and transparency, not readily reconcilable with demands of competition. Moreover, multiple actors (clients, lawyers, courts, insurers) are involved, causing behavioural dynamics which are not easily predicted or influenced. Against this background, this paper looks into BTE and ATE arrangements by analysing the particularities of BTE and ATE arrangements currently available in some European jurisdictions and by painting a picture of their respective markets and legal contexts. This allows for some reflection on the performance of BTE and ATE providers as both financiers and keepers. Two issues emerge from the analysis that are worthy of some further reflection. Firstly, there is the problematic long-term sustainability of some ATE products. Secondly, the challenges faced by policymakers that would like to nudge consumers into voluntarily taking out BTE LEI