El delito de evasión de impuestos en la ciudad de San Miguel periodo 2006-2009

La investigación que a continuación se muestra trata sobre el delito de Evasión de Impuestos por su relevancia jurídica, económica y social, su objetivo general es examinar la figura de la Evasión Fiscal, para verificar su aplicabilidad y eficacia. En palabras de Mario Tamayo Tamayo, se define como: “Un procedimiento para descubrir las condiciones en que se presentan sucesos específicos, caracterizado generalmente por ser tentativo, verificable, de razonamiento riguroso y de observación empírica. Este método se utiliza con la finalidad de plantear problemas científicos y se ponen a prueba las hipótesis y los instrumentos de trabajo investigativo con el único objetivo de obtener la verdad real. Además se hace uso del Método Analítico, éste consiste en: Adquirir un conocimiento auto correctivo y progresivo, con el que se pretende descomponer o desintegrar gran cantidad de intuición en partes, para lograr hacer una estructuración de todos los elementos importantes determinantes en la investigación. A través del análisis se determina la realidad en que se encuentra el objeto de estudio Evasión de Impuestos partiendo de lo general a lo particular. SE ha concluido que: el delito de Evasión de Impuestos como conducta típica se encuentra determinado en el Artículo 249-A del Código Penal, materializando las modalidades de la conducta evasora; así mismo instituye cuando estamos en presencia de una infracción administrativa o delit

La Imagen y la Narrativa como Herramientas para el Abordaje Psicosocial en Escenarios de Violencia. Departamentos de Valle del Cauca y Cauca.

La violencia en Colombia ha sido por muchos años la protagonista de su historia, con innumerables víctimas en diferentes contextos y zonas del país, generando consecuencias devastadoras en la sociedad civil que sufre de frente las inclemencias de la guerra, perdurando en el tiempo y así mismo transformando su ideal de igualdad en el oportunismo económico que obtienen de sus diferentes actos violentos. Esta problemática ha afectado a todos, en el conflicto armado se vulneran totalmente los derechos de los colombianos, principalmente el de los campesinos que son obligados a desplazarse del campo a la ciudad, donde también han sido víctimas de diferentes actos violentos como son: la violencia sexual, homicidios, desapariciones forzadas, extorsiones y fuerzas armadas, siendo todos en algún momento victimarios o víctimas. El gobierno con un papel determinante ante la ineficiente capacidad de mantener el equilibrio y la equidad social, cultural y política. En el siguiente trabajo podremos observar como la narrativa es una herramienta clave para contar historias, para hablar de las vivencias experimentadas tanto por los grupos humanos como por otra serie de seres vivientes, animados e inanimados, utilizando la fotografía como medio que enriquece la narración a través de imágenes que describen las acciones de quienes protagonizan estos hechos de vida. Se realiza también, el análisis de un caso de violencia escogido por el grupo, profundizando en él, con diferentes tipos de preguntas que permiten que la víctima interiorice aspectos que son importantes para su reconstrucción psicosocial. Se analizara también el caso Peñas Colorado, presentando estrategias de abordaje psicosocial con conceptos disciplinares que se apliquen en un enfoque narrativo, que permitan a las víctimas a través del relato de su propia historia, empoderarse y fortalecer sus habilidades para poder resurgir de las cenizas con un pensamiento subjetivo, que los emancipe de su cruda realidad.Violence in Colombia has been the protagonist of its history for many years, with innumerable victims in different contexts and areas of the country, generating devastating consequences in civil society that suffers the inclemency of war, enduring over time and likewise transforming their ideal of equality into the economic opportunism that they obtain from their different violent acts. This problem has affected everyone, in the armed conflict the rights of Colombians are totally violated, mainly that of peasants who are forced to move from the countryside to the city, where they have also been victims of different violent acts such as: violence sexual violence, homicides, forced disappearances, extortion and recruitment of minors, among others. The armed conflict in Colombia has had different actors over time, among them we can mention: The guerrillas, the paramilitaries, drug traffickers and the armed forces, all of whom at some point were perpetrators or victims. The government with a decisive role in the face of the inefficient capacity to maintain balance and social, cultural and political equity. In the following work we will be able to observe how narrative is a key tool for storytelling, to talk about the experiences experienced both by human groups and by another series of living beings, animate and inanimate, using photography as a medium that enriches the narration to through images that describe the actions of those who star in these life events. The analysis of a case of violence chosen by the group is also carried out, deepening it, with different types of questions that allow the victim to internalize aspects that are important for their psychosocial reconstruction. The Peñas Colorado case will also be analyzed, presenting psychosocial approach strategies with disciplinary concepts that are applied in a narrative approach, which allow the victims, through the telling of their own history, to empower themselves and strengthen their abilities to be able to rise from the ashes with a subjective thought that emancipates them from their harsh reality

Silver-Catalyzed C-C Bond Formation between Methane and Ethyl Diazoacetate in Supercritical CO2

Even in the context of hydrocarbons’ general resistance to selective functionalization, methane’s volatility and strong bonds pose a particular challenge. We report here that silver complexes bearing perfluorinated indazolylborate ligands catalyze the reaction of methane (CH4) with ethyl diazoacetate (N2CHCO2Et) to yield ethyl propionate (CH3CH2CO2Et). The use of supercritical carbon dioxide (scCO2) as the solvent is key to the reaction’s success. Although the catalyst is only sparingly soluble in CH4/CO2 mixtures, optimized conditions presently result in a 19% yield of ethyl propionate (based on starting quantity of the diazoester) at 40°C over 14 hours.Ministerio de Ciencia e Innovación (grants CTQ2008-00042-BQU, CTQ2007-65251-BQU, and CTQ2007-30762-E), the European Research Area Chemistry Programme (2nd call “Chemical activation of carbon dioxide and methane” contract no. 1736154), the Consolider Ingenio 2010 (grants CSD2006-003 and CSD2007-00006), the Institut de Chimie of the CNRS, the Junta de Andalucía (P07-FQM-2870), and the Generalitat Velenciana (ACOMP/2010/155).We dedicate this work to Professor Ernesto Carmona. Support for this work was provided by the Ministerio de Ciencia e Innovacion (grants CTQ2008-00042-BQU, CTQ2007-65251-BQU, and CTQ2007-30762-E), the European Research Area Chemistry Programme (2nd call "Chemical activation of carbon dioxide and methane" contract no. 1736154), the Consolider Ingenio 2010 (grants CSD2006-003 and CSD2007-00006), the Institut de Chimie of the CNRS, the Junta de Andalucia (P07-FQM-2870), and the Generalitat Velenciana (ACOMP/2010/155). We thank the Servicio Central de Soporte a la Investigacion Experimental (Universidad de Valencia) for access to the instrumental facilities and J. de la Rosa and A. Sanchez de la Campa (Universidad de Huelva) for ICP-MS analyses

Asistir, consultar, involucrar: ¿es necesario redefinir el concepto de participación comunitaria?

Objetivo Describir qué entienden por participación comunitaria las personas que trabajan en 10 proyectos de promoción de la salud y cómo se implementa. Método Estudio mixto cuali-cuantitativo. Se recopilaron datos mediante entrevistas semiestructuradas a 10 personas representantes de los proyectos, y se realizaron talleres presenciales en los que participaron 53 personas que contestaron a un cuestionario elaborado ad hoc para identificar los niveles de participación comunitaria. Análisis estadístico descriptivo de los cuestionarios y análisis de matriz de las entrevistas, observaciones y grabaciones de los talleres. Resultados Aunque los proyectos se definen como muy participativos, la participación se manifiesta principalmente como asistencia, con escasos ejemplos de consulta o implicación real de la comunidad. Conclusiones La discrepancia observada puede deberse a una falta de cultura de participación de individuos e instituciones, y a falta de formación. Se propone dejar de hablar de participación-asistencia y hacerlo de consultar o involucrar a las personas

Clinical and Epidemiological Characteristics of Streptococcus suis Infections in Catalonia, Spain

Streptococcus suis (S. suis) is a human zoonotic pathogen of occupational origin, with infection acquired through contact with live pigs or pig meat. Pig farming is one of Catalonia's biggest industries and as a result this region of Spain has one of the highest density pig populations per km 2. The aim of our study was to describe the infections caused by S. suis occurring in that area over a 9-year period. A retrospective, multi-center study was carried out by searching records from 15 hospitals in Catalonia for the period between 2010 and 2019. Over the study period altogether nine cases of S. suis infection were identified in five hospitals, with five of these cases occurring in the 2018-2019 period. The mean age of patients was 48 ± 8.9 years and all of them were males. Five patients (55.6%) worked in pig farms. The most frequent manifestation of infection was meningitis (5 cases; 55.6%) followed by septic arthritis (3 cases; 33.3%). None of the patients died at 30 days; nonetheless, 4 developed hearing loss as a long-term complication. The most commonly identified S. suis infection was meningitis. Over 50% of the episodes occurred in the last 2 years and have affected pig farm workers. Further surveillance is needed in order to know its prevalence

Evaluation of Factors Influencing Handgrip Strength Asymmetry in Older Peruvian Adults

Background Sarcopenia is a musculoskeletal disease involving the reduction of muscle mass, strength, and performance. Handgrip strength (HGS) measurements included in frailty assessments are great biomarkers of aging and are related to functional deficits. We assessed the association between potential influencing factors and HGS asymmetry in older Peruvian adults. Methods We used a database of the Peruvian Naval Medical Center "Cirujano Santiago Távara" located in Callao, Peru. All the patients included were ≥60 years old and had an HGS measurement in the dominant and non-dominant hand. Results From a total of 1,468 patients, 74.66% had HGS asymmetry. After adjustment, calf circumference weakness (adjusted prevalence ratio [aPR]=1.08; 95% confidence interval [CI], 1.01–1.15), falls risk (aPR = 1.08; 95% CI, 1.02–1.16), and an altered Lawton index (aPR=0.92; 95% CI, 0.84–0.99) were associated with HGS asymmetry. Conclusion Our findings suggest that HGS asymmetry should be measured along with other geriatric assessments used to evaluate health outcomes in the elderly to enhance health promotion and prevention aimed at preserving muscle strength to curb functional limitations in the elderly

Magazine of the Faculty of Education. Volume 2 No. 3 November 1986

Entre las acciones tendientes a mejorar cada día la formación de los educadores preescolares, la facultad ha considerado que su revista debe constituirse en el medio de la comunicación más eficaz entre los diferentes estamentos que se relacionan con la educación infantil.Presentación.- Facultad de Educación.- Nuestra facultad.- El niño.- Investigación en educación.- Educación sexual para el nivel pre-escolar.- Estudio del comportamiento agresivo.- Modelos pedagógicos y formación de maestros.- El circulo del tiempo y los maestros.- Grandes educadores.- Culturales y eventos.- Tercer congreso nacional de educación preescolar.- Eventos científicos.- Experiencias pedagógicas.- Experiencias didácticas.- Una experiencia con mis alumnas.- Bibliografía.-Among the actions aimed at improving the training of preschool educators every day, the faculty has considered that its magazine should become the most effective means of communication between the different levels that are related to early childhood education.Modalidad Presencia

Changes in humoral immune response after SARS-CoV-2 infection in liver transplant recipients compared to immunocompetent patients

The protective capacity and duration of humoral immunity after SARS-CoV-2 infection are not yet understood in solid organ transplant recipients. A prospective multicenter study was performed to evaluate the persistence of anti-nucleocapsid IgG antibodies in liver transplant recipients 6 months after coronavirus disease 2019 (COVID-19) resolution. A total of 71 liver transplant recipients were matched with 71 immunocompetent controls by a propensity score including variables with a well-known prognostic impact in COVID-19. Paired case-control serological data were also available in 62 liver transplant patients and 62 controls at month 3 after COVID-19. Liver transplant recipients showed a lower incidence of anti-nucleocapsid IgG antibodies at 3 months (77.4% vs. 100%, p <.001) and at 6 months (63.4% vs. 90.1%, p <.001). Lower levels of antibodies were also observed in liver transplant patients at 3 (p =.001) and 6 months (p <.001) after COVID-19. In transplant patients, female gender (OR = 13.49, 95% CI: 2.17-83.8), a longer interval since transplantation (OR = 1.19, 95% CI: 1.03-1.36), and therapy with renin-angiotensin-aldosterone system inhibitors (OR = 7.11, 95% CI: 1.47-34.50) were independently associated with persistence of antibodies beyond 6 months after COVID-19. Therefore, as compared with immunocompetent patients, liver transplant recipients show a lower prevalence of anti-SARS-CoV-2 antibodies and more pronounced antibody levels decline

Sinusoidal obstruction syndrome after liver transplantation: A multicenter observational study

Diagnosis of sinusoidal obstruction syndrome (SOS) after hematopoietic cell transplantation (HCT) is based on clinical criteria including weight gain, ascites, hepatomegaly, and jaundice.[1] However, clinical and histological features and prognosis of SOS after liver transplantation (LT) seem to differ from SOS after HCT.[2, 3] We aimed to determine the characteristics and outcomes of SOS after LT

SARS-CoV-2 viral load in nasopharyngeal swabs is not an independent predictor of unfavorable outcome

The aim was to assess the ability of nasopharyngeal SARS-CoV-2 viral load at first patient’s hospital evaluation to predict unfavorable outcomes. We conducted a prospective cohort study including 321 adult patients with confirmed COVID-19 through RT-PCR in nasopharyngeal swabs. Quantitative Synthetic SARS-CoV-2 RNA cycle threshold values were used to calculate the viral load in log10 copies/mL. Disease severity at the end of follow up was categorized into mild, moderate, and severe. Primary endpoint was a composite of intensive care unit (ICU) admission and/or death (n = 85, 26.4%). Univariable and multivariable logistic regression analyses were performed. Nasopharyngeal SARS-CoV-2 viral load over the second quartile (≥ 7.35 log10 copies/mL, p = 0.003) and second tertile (≥ 8.27 log10 copies/mL, p = 0.01) were associated to unfavorable outcome in the unadjusted logistic regression analysis. However, in the final multivariable analysis, viral load was not independently associated with an unfavorable outcome. Five predictors were independently associated with increased odds of ICU admission and/or death: age ≥ 70 years, SpO2, neutrophils > 7.5 × 103/µL, lactate dehydrogenase ≥ 300 U/L, and C-reactive protein ≥ 100 mg/L. In summary, nasopharyngeal SARS-CoV-2 viral load on admission is generally high in patients with COVID-19, regardless of illness severity, but it cannot be used as an independent predictor of unfavorable clinical outcome