Plan de negocios de una empresa comercializadora de Café Arábica Ecuatoriano, producido en la provincia de Loja

El presente proyecto de investigación tiene como finalidad el desarrollo de un plan de negocios para la creación de una empresa comercializadora de café de la variedad arábica cosechado en la provincia de Loja y que será comercializado en las zonas urbanas de la ciudad de Quito, dentro del cual se abordan temas importantes como los que se mencionan a continuación. En el primer capítulo, abordamos en primera instancia el análisis del entorno coyuntural en el que actualmente se encuentra nuestro País y sobre el cual se desenvolverá el proyecto como tal, de la misma forma analizamos el entorno y un poco de la historia del mundo cafetero en Ecuador para sustentar la idea de un proyecto basado en el rescate de tradiciones. En este capítulo destaca principalmente el diseño del modelo de negocio y el esquema de servicio, ambos considerados como elementos innovadores que permitirán añadir un valor agregado al producto, el cual se encuentra claramente definido en este capítulo

Las diferencias de inventarios y su incidencia en las fiscalizaciones tributarias en la empresa Isis Distribuciones SAC año 2016

RESUMEN La empresa ISIS DISTRIBUCIONES SAC forma parte de aquellas MYPES que sufren por la falta de control de inventarios, debido a que no implementan sistemas computarizados, no cuentan con personal capacitado y tienen muy poco conocimiento de la coyuntura económica, financiera y tributaria actual. Lo cual genera un mal manejo de sus existencias debido al descontrol, descuido y desorden de aquellas, provocando incluso diferencias de inventario que les perjudicaría notoriamente e incluso correrían el riesgo de no poder competir en el mercado. Este gran problema tiene como consecuencia, pérdidas económicas e infracciones al código tributario vigente en nuestro país, incluso podría llevar a presumir una posible evasión de impuestos de parte de la Superintendencia Nacional de Aduanas y Administración Tributaria. ISIS en cumplimiento con la norma tributaria, está obligada a llevar el registro de inventario permanente en unidades físicas, por ello es importante destacar la tarea del control de ingresos y salidas de mercadería de almacén y su correcto registro. Hoy en día para las empresas tiene un papel importante el control de inventario debido a que la SUNAT en cumplimiento del art. 62, num.5, código tributario, Libro II, en un proceso de fiscalización puede realizar toma de inventarios físicos, revisión de los registros de inventario, para comprobar que se cumpla correctamente el cumplimiento de la obligación tributaria como el que se le llevo a cabo a la citada empresa de esta investigación y al no cumplir podría ser sancionada entre 5 y 10 (UIT) constituyendo un delito penal.ABSTRACT The company ISIS DISTRIBUCIONES SAC is part of the MEMBERS that share the lack of inventory control, because they do not implement computerized systems, do not have personal capacities and have very little knowledge of the current economic, financial and tax situation. What generates a bad management of their stocks is the lack of control, carelessness and disorder of the results, which causes differences in the inventory that harm and not in the risk of being able to compete in the market. This big problem has as a result; therefore, the tax code is reduced, in force in our country, it can even be carried out an alleged proof of a possible evasion of taxes by the National Superintendence and Tax Administration. ISIS complies with the tax regulation, is obliged to carry out the permanent inventory registration in the physical units, so it is important to highlight the task of control of the income and the outputs of the warehouse merchandise and its correct registration. Today for companies has an important role to control inventory because the SUNAT in compliance with the art. 62, num.5, tax code, Book II, in an inspection process can perform the physical inventory taking, review of inventory records, so that it is fulfilled as it is fulfilled as part of the tax obligation. This is the reason for being a criminal offense

Heat kernel of integrable billiards in a magnetic field

We present analytical methods to calculate the magnetic response of non-interacting electrons constrained to a domain with boundaries and submitted to a uniform magnetic field. Two different methods of calculation are considered - one involving the large energy asymptotic expansion of the resolvent (Stewartson-Waechter method) is applicable to the case of separable systems, and another based on the small time asymptotic behaviour of the heat kernel (Balian-Bloch method). Both methods are in agreement with each other but differ from the result obtained previously by Robnik. Finally, the Balian-Bloch multiple scattering expansion is studied and the extension of our results to other geometries is discussed.Comment: 13 pages, Revte

Icnofacies en la base de la formación Marcavilca: asociaciones icnolitológicas y análisis paleoambiental

El primer estudio de trazas fósiles en el Morro Solar, afloramiento ubicado al sur del distrito de Chorrillos, Provincia de Lima, se realizó a comienzos del siglo pasado por Lisson (1904, 1908), siendo posteriormente abordadas por otros investigadores (Fernández Concha, 1958; Rivera, et. al., 1975) con énfasis en el género Diplocraterion, reconocido en la Formación Salto del Fraile. En las secuencias superiores de esta misma localidad (Fig.1), las trazas fósiles de crustáceos fueron inicialmente descritas por Geyer & Alleman (1984) y mal atribuidas a la Formación La Herradura debido a un error en la definición de un contacto estratigráfico. El presente estudio incorpora al estudio de la icnofacies, la influencia de la naturaleza del sustrato en base a la asociación icnolitologica (Sagasti & Poiré, 1998) y al evento de bioturbación (Bromley, 1996). Asimismo, precisa la posición estratigráfica y refiere las trazas fósiles a una plataforma detrítica correspondiente a la base de la Formación Marcavilca

Should we sync? Seascape-level genetic and ecological factors determine seagrass flowering patterns

3 figuras, 2 tablas1. Spatial and temporal heterogeneity in flowering occur in many plant species with abiotic pollination and may confer fitness advantages through mechanisms such as predator satiation or pollination efficiency. Environmental factors such as light quality or quantity and temperature play an important role in inducing synchronisation on wide geographic scales. On a smaller geographic scale, external factors such as resource availability and herbivory are theorised to trigger flowering, while genetic factors may also play an important role. 2. In this study, we assessed the importance of ecological and genetic factors in shaping seascape-level spatial heterogeneity in flowering of the seagrass Posidonia oceanica. By investigating spatially close sites (<20 km) with similar seascape configurations and depth, we assume that major environmental drivers (temperature and light) were equivalent. 3. We assessed four ecological factors (productivity, leaf nitrogen and carbon content and herbivory) and three genetic factors (heterozygosity, relatedness and clonality) to assess three hypotheses for synchronised flowering in P. oceanica: (1) clone synchronisation (internal clock hypothesis), (2) variation in nutrient availability, potentially caused by spatial heterogeneity in herbivory rates or nutrient translocation via clonal integration (resource budget hypothesis) or (3) kin selection and sibling synchronisation. 4. Internal relatedness and heterozygosity had a significant positive effect on the abundance of flowers. Moreover, productivity and genotypic richness (clonality) were negatively associated with flower density, although at a lower level of significance. In addition we found that clones were almost exclusively shared among mass-flowering patches and patches without mass-flowering, respectively. 5. Synthesis. The results shed new light on seagrass flowering patterns and on the mechanisms of flower synchronisation at the patch level within a wider spatial scale. We found support for the kin selection hypothesis and indirect evidence for the resource budget hypothesis. Thus a combination of mainly genetic but also ecological factors causes the observed heterogeneous flowering patterns in Posidonia oceanica seascapes. In addition, we found a strong positive relationship between the number of flowers and heterozygosity, adding evidence to the controversial association between heterozygosity and fitness when a limited number of loci are used. To our knowledge, this study is the first to link both ecological and genetic factors with flower abundance in a species with a presumed masting strategy.This research was partially supported by the European Community’s 7th Framework Programme (FP7/2007–2013) CoCoNet, the MIUR Italian Flagship project RITMARE, the Spanish Ministry of Science and Innovation (CTM2010-22273-C02-02) and the Spanish National Research Council (PIE201330EO62). M.J. is supported by a SZN PhD fellowship via the Open University and the Spanish Ministry of Education supported J.P. (scholarship AP2008- 01601).Peer reviewe

The twilight of the Liberal Social Contract? On the Reception of Rawlsian Political Liberalism

This chapter discusses the Rawlsian project of public reason, or public justification-based 'political' liberalism, and its reception. After a brief philosophical rather than philological reconstruction of the project, the chapter revolves around a distinction between idealist and realist responses to it. Focusing on political liberalism’s critical reception illuminates an overarching question: was Rawls’s revival of a contractualist approach to liberal legitimacy a fruitful move for liberalism and/or the social contract tradition? The last section contains a largely negative answer to that question. Nonetheless the chapter's conclusion shows that the research programme of political liberalism provided and continues to provide illuminating insights into the limitations of liberal contractualism, especially under conditions of persistent and radical diversity. The programme is, however, less receptive to challenges to do with the relative decline of the power of modern states

Constitutivism

A brief explanation and overview of constitutivism

Mitochondrial physiology

As the knowledge base and importance of mitochondrial physiology to evolution, health and disease expands, the necessity for harmonizing the terminology concerning mitochondrial respiratory states and rates has become increasingly apparent. The chemiosmotic theory establishes the mechanism of energy transformation and coupling in oxidative phosphorylation. The unifying concept of the protonmotive force provides the framework for developing a consistent theoretical foundation of mitochondrial physiology and bioenergetics. We follow the latest SI guidelines and those of the International Union of Pure and Applied Chemistry (IUPAC) on terminology in physical chemistry, extended by considerations of open systems and thermodynamics of irreversible processes. The concept-driven constructive terminology incorporates the meaning of each quantity and aligns concepts and symbols with the nomenclature of classical bioenergetics. We endeavour to provide a balanced view of mitochondrial respiratory control and a critical discussion on reporting data of mitochondrial respiration in terms of metabolic flows and fluxes. Uniform standards for evaluation of respiratory states and rates will ultimately contribute to reproducibility between laboratories and thus support the development of data repositories of mitochondrial respiratory function in species, tissues, and cells. Clarity of concept and consistency of nomenclature facilitate effective transdisciplinary communication, education, and ultimately further discovery