Evasión tributaria y Productividad en las Industrias de Cultivos de larvas de Camarón en la Provincia de Santa Elena, 2022

El objetivo del presente artículo es identificar el efecto de la evasión tributaria y la relación con los factores de la productividad sobre las Industrias de Larvas en la Provincia de Santa Elena. El diseño de investigación se fundamenta la metodología correlacional con enfoque cuantitativo, y se tomó como referencia el periodo 2022, cuya recopilación de información se dio de plataformas gubernamentales y de fuentes secundarias como bases científicas de revistas indexadas; la muestra considerada en el estudio fue de 10 empresas con características Mediana y Gran Empresa, con la elaboración y aplicación de encuesta en la consta de 10 preguntas con escala de Likert. Los resultados de estudio demuestran que las empresas realizan sus pagos de tributos, sin embargo, poseen inconformidad por los cambios constantes de leyes. La determinación de resultados por el método de Rho. de Spearman con un grado de significancia y relación directa entre las variables de estudio, con un 95% de confianza con coeficiente de 0.679. de relación alta. Por otra parte, la empresa debe promover a sus colaboradores capacitaciones en temas contables y de cultura tributaria, debido que es la forma de contribuir a la sociedad y con las obligaciones de cumplimiento de pagos.The aim of this article is to identify the impact of tax evasion and its relationship with productivity factors in the Larvae Industries in the Province of Santa Elena. The research design is based on a correlational methodology with a quantitative approach, and the reference period is 2022. Data collection was done from government platforms and secondary sources such as scientific journals. The study sample consisted of 10 companies categorized as Medium and Large Enterprises, with the development and application of a survey comprising 10 Likert scale questions. The study results demonstrate that companies fulfill their tax payments; however, they express dissatisfaction with constant changes in laws. The determination of results using the Spearman's Rho method reveals a significant and direct relationship between the study variables, with a confidence level of 95% and a coefficient of 0.679, indicating a high correlation. Furthermore, it is recommended that companies promote training for their employees in accounting and tax culture as a means of contributing to society and meeting payment obligations

Characterization of Hydrocarbon-Contaminated Sites Based on Geoelectrical Methods of Geophysical Exploration

Electrical methods are effective tools for the characterization of oil-contaminated sites and are applied in defining the geometry of the contaminated plume and in designing the remedial process. The optimal methodology integrates geoelectric methods, data processing, and interpretation techniques. Electromagnetic profiling is a reliable and fast method used to provide the configuration of oil-contaminated plume from apparent resistivity map and used to guide the subsequent electrical resistivity tomography survey. From advanced field work methods, data processing, and interpretation procedures, electrical resistivity tomography survey provides the three-dimensional (3D) configuration of the contaminated plume, migration pathways, location of active contaminated sources, and information about lithology. For separate contaminated and clean zones, a petrophysical modeling is used for the calculation of soil resistivity based on groundwater salinity. Taking the pore-water salinity value into account, an inversion algorithm recalculates resistivity maps into maps of clay content, porosity, and cation exchange capacity, allowing a more accurate determination of the volume of contaminated soil. From clay content data, hydraulic conductivity values are calculated for determining the groundwater vulnerability due to vertical migration of contaminants from upper layers. The optimal geoelectric methodology is an efficient procedure to assess hydrocarbon-contaminated sites, with emphasis on large sites with deeper groundwater table

Estimation of Hydrological Parameters from Geoelectrical Measurements

In the coastal aquifer of the lowlands on the right side of the river Sinaloa there is need for fresh water for agricultural development since, around 15% of the water used in agricultural irrigation, is from underground sources. This situation is exacerbated in periods of drought, which promotes drilling with the risk of finding brackish water in them; besides, there is the risk of not meeting water demand due to low hydraulic transmissivity (T) of the aquifer, putting at risk the drilling costs that this implies. In this sense, the determination of T and K (hydraulic conductivity) is important for the development and management of groundwater exploitation of the study area. Generally by means of pumping tests in wells, T is obtained, with high costs, so there are few values of T. K is generally obtained by wells and laboratory test. The aim of this chapter is to establish an empirical relationship between T and K with Dar-Zarrouk parameter in porous media, transverse resistance (T R ), in addition to a characterization of the water quality through the electrical resistivity. This parameter is estimated from surface resistivity measurements, which are more economical in relation to the pumping tests; thus, T was characterized in the study area. The coefficient of correlation of the exponential adjustment is 0.79 and the relation is T=137185.7 TR0.020758−156691 and K=367.210.0548−518.813 with coefficient of correlation of 0.678

Conservation program works as an alternative irrigation districts in sustainable water management of agricultural use

Water scarcity is an issue of worldwide concern since it is already having an impact on social development. Mexico is not an exception to this problem because in several regions of the country are great difficulties in supplying water, primarily for agricultural use. In Sinaloa, it had been mentioned repeatedly by the media that in the Irrigation District 063, located in the northern of the state, there are problems of water scarcity, and yet there still exist difficulties in conserving the resource. More than 49% of the water used for agriculture is wasted. To resolve this problem, producers and government agencies spend significant resources for investment in water conservation. However, the results have not been entirely satisfactory because the waste is high, a situation that motivates them to study more deeply the main weaknesses that affect sustainable resource use. Farmer’s participation in the administration of water infrastructure is important, as well as providing financial resources for the conservation of water system; and participation in activities of construction and repaired of water infrastructure. Farmer’s should also plan and design strategies for water conservation. This situation requires an appropriate level of technology and intellectual, rather than local producers and thus no complicated sustainable resource management. That is what local producers don’t have and therefore it complicates the sustainable management of the resource

Electrochemical Instrumentation of an Embedded Potentiostat System (EPS) for a Programmable-System-On-a-Chip

Under the main features required on portable devices in electrochemical instrumentation is to have a small size, low power consumption, economically affordable and precision in the measurements. This paper describes the development of a programmable Embedded Potentiostat System (EPS) capable of performing electrochemical sensing over system-on-a-chip platforms. Furthermore, the study explains a circuit design and develops some validation of the entire system. The hardware validation is performed by electrochemical experiments such as Double Step Chronoamperometry (DSC), Linear Sweep Voltammetry (LSV) and Cyclic Voltammetry (CV); moreover, a comparison of the experimental signals between a commercial potentiostat and the EPS was done by analysis of errors on the response signal. Results illustrate that the EPS is capable of handling currents in the range of absolute values of 86.44 to 3000 nA and having control voltages in the range of ± 2 V. The device can support from 50 to 2000 samples per second. The EPS capabilities were compared with other compact potentiostats. The programmable EPS is an original approach which hugely reduces the hardware complexity and leads the way to create new applications for Point-of-Care or industrial developments with a reusable full electronics module

A Roadmap until 2030 and first action plan for the Peruvian agri-food sector, focusing on Andean native crops : results from the 3rd and 4th Futures Workshops of the Pecolo Project

PECOLO, or Native crops for sustainable and innovative food futures in Peru and Colombia, was a collaborative project involving the University of Turku, Finland (UTU), Universidad Nacional Agraria La Molina, Peru (UNALM) and Universidad el Bosque, Colombia (UEB). From UTU, Finland Futures Research Centre (FFRC) coordinated the project. In addition, the Functional Foods Forum and Department of Biochemistry of the University of Turku were also participating in the project. One of the key focus areas of the PECOLO project was the development of innovation environments around native Andean crops. Futures research and foresight methodologies were used as novel tools for developing innovation environments in cooperation with academic, public and private sector organizations and NGOs. This is the second of two publications concerning Peru that have been produced based on the results of the PECOLO project’s four-stage futures process. The first, A Scenario for the Desirable Future of the Peruvian Agri-Food Sector 2030, Focusing on Andean Native Crops: Results from the 1st and 2nd Futures Workshops of the PECOLO Project , describes the methods and results of the first two steps of the futures process. The outcome was a futures table describing a set of three alternative futures for the Peruvian agri-food sector that reconsider the potential of Andean crops, as well as a scenario narrative for the most desirable future. This second publication covers the work that took place during the project’s third and fourth futures workshops. The third workshop established a vision for 2030 based on the desirable scenario of the second workshop, and a roadmap for the Peruvian agri-food sector with a special focus on Andean native crops. The fourth and final workshop elaborated concrete actions that can and should be taken by stakeholders in the first implementation period, from 2020–2022, in order to begin to move toward these common goals. The PECOLO project was funded by the Ministry for Foreign Affairs of Finland between 2017–2019 under the HEI-ICI Programme (Higher Education Institutions – Institutional Capacity-building Instrument)

A Scenario for the desirable future of the Peruvian agrifood sector 2030, focusing on Andean native crops : results from the 1st and 2nd futures workshops of the PECOLO project

The Andean region is exceptionally rich in biodiversity, harbouring an important centre of domestication of global food crops, such as potato, quinoa, corn, peanut and tomato. Such biodiversity provides a great potential to discover or, reintroduce, nutritionally rich local varieties and utilize them to develop innovative food applications. Utilization of native plant crops provide promising solutions to address the wider sustainability goals, such as rediscovering crops more resilient to the changing climate and providing local source of nutritious food. Diversification of the local diets with local grains enables better nutrition and can also contribute to food security in areas where food production is threatened by climate change. ‘Native crops for sustainable and innovative food futures in Peru and Colombia (PECOLO)’ is a collabo-ration project between University of Turku, Finland (UTU), Universidad Nacional Agraria La Molina, Peru (UNALM) and Universidad el Bosque, Colombia (UEB). From UTU, Finland Futures Research Centre (FFRC) of University of Turku coordinates the project. In addition, Functional Foods Forum and Department of Biochemistry of University of Turku participate in the project. The PECOLO project has a special focus on the development of innovation environments around Andean native crops. Futures research and foresight methodologies are used as novel tools for developing innovation environments in cooperation with academic, public and private sector organizations and NGOs. In addition to the development of innovation environments, the project has capacity-building and mobility components in specialized topics in food science such as nutrition and functional foods, and in sustainability issues along the food value chain, such as environmental impacts of food production, sustainable diets and food waste and loss. This publication is the first of the two publications for Peru that will be published as an outcome of the PECOLO project’s four step futures process around Andean native crops. The publication covers the methods and the results of the 1st workshop, which focused on horizon scanning of the current state of the agri-food sector, as well as the methods and the results of the 2nd workshop, which focused on development of scenarios for the Peruvian agri-food sector with a special focus on Andean native crops. The second PECOLO publication (published later in 2019) will present the roadmaps and action plans for the agri-food sector stakeholders in Peru and Colombia

Observers and urban structure effects on population estimates in the Eurasian Collared-Dove (Streptopelia decaocto)

Los métodos para estimar el tamaño poblacional de las aves urbanas no suelen considerar los efectos que pueden tener diferentes variables ambientales y antrópicas sobre su detectabilidad. El muestreo por distancia es una técnica de baja aplicación en ambientes urbanos, a pesar de que es un método muy efectivo para estimar densidades poblacionales y de bajo costo. En esta investigación analizamos aquellas covariables que pueden influir en la detectabilidad de la tórtola turca Streptopelia decaocto en ambientes antrópicos para estimar sus densidades en el este de España. A través de puntos de conteo realizamos estimaciones en ambientes urbanos, periurbanos y parques. La probabilidad de detección y la densidad fueron estimadas mediante el muestreo por distancia con múltiples covariables y empleamos varios análisis estadísticos para comparar las densidades estimadas. Nuestros resultados muestran que la altura de los edificios influye de manera negativa y la capacidad de los observadores influye positivamente en la detectabilidad de la tórtola turca. La zona urbana concentra la menor densidad tanto de grupos de aves como de individuos en comparación con las otras zonas. El uso del muestreo por distancia es de fácil aplicación en ambientes metropolitanos que ayuda al desarrollo de la ciencia ciudadana.Methods to estimate populations of urban birds usually do not consider the effects of environmental and anthropic variables on their detectability. Distance sampling is not commonly used in urban environments even though is a highly effective and low-cost method to estimate the population densities of birds. In this research, we analyzed those covariables that may influence the detectability of the Eurasian collared dove Streptopelia decaocto detectability in anthropic environments to estimate population densities in Eastern Spain. Point counts were carried out in three environments: urban, peri-urban, and parks. Detection probability and density were estimated through distance sampling considering multiple covariables and we used several statistical tests to compare the estimated densities. Our results show that building height negatively affects the detectability of the Eurasian collared dove while the observers’ ability affects it positively. Moreover, the urban environment has a lower density of individuals and flocks of birds when compared with the other two areas studied. Distance sampling is easy to apply in urban environments and it will help in the development of urban science

ESTIMATION OF HYDRAULIC CONDUCTIVITY AND CONTENT OF FINES FROM EXPERIMENTAL LAWS THAT CORELATE HYDRAULIC AND ELECTRIC PARAMETERS

Hydraulic conductivity is a basic element in the advancement of knowledge of a geological environment in both the flow and transport processes of pollutants for conservation projects, managementand environmental management and also for the development of public policies for protection of ecosystems, among others. The aim of this paper is to obtain the hydraulic conductivity (K) and the finescontent (C) of saturated granular half using two empirical laws. One correlates the electrical conductivity of saturated granular media σo and water saturated σw which depends on the formation factor(F), cation exchange capacity (CEC) and the fines content in the saturated soil. Using data obtained from materials of 18 samples from 6 wells the relationships between F-C and CEC-C were obtained,so the equation reduces to a σo function in terms of σw and C, with a correlation coefficient of R = 0.97. A second experimental law is the one that results from the experimental relationship between K and C,being 1.4054 K 0.1804.C with a correlation coefficient of R = 0.96. From both experimental expressions relationships between K and C, a and C,and C are created so from every pair knowing one of them you get to know the other one. Under the scheme outlined electrical conductivity sections for the saturated medium and fines content are obtained,finding that the groundwater in the study area consists of a thin top layer and beneath it there is a predominantly sandy environment