El efecto de la duda razonable y la autoliquidaci?n sobre el valor de las importaciones textiles en la Aduana Mar?tima del Callao en el periodo 2015 al 2019

El objetivo del estudio es determinar si la duda razonable y la autoliquidaci?n afectan a las importaciones Textiles en la Aduana Mar?tima del Callao en el periodo enero 2015-diciembre 2019. En virtud de qu? en las muestras analizadas, estas variables de control est?n presente en un 91% de las importaciones textiles en el periodo enero 2015-diciembre 2019, lo que deviene en mayores costos que son asumidos por el importador sin posibilidad de recuperar contra nadie su cobro. Este tema es muy importante porque en un comercio internacional cada vez m?s globalizado, los sobrecostos pueden perjudicar la competencia; y esto podr?a ocasionar que el comercio exterior sea menos din?mico. Por lo tanto, la administraci?n aduanera tiene que ser objetivo en lo referente a la aplicaci?n del valor de aduanas declarado y aplicar el m?todo de valoraci?n correcto. En la metodolog?a del estudio establecemos a la investigaci?n como cuantitativa, explicativa, serie de tiempo y con un tipo de perspectiva no experimental. Las muestras son ex post-facto y la unidad de an?lisis de inter?s son transacciones de importaciones de textiles en la Aduana Mar?tima del Callao en el periodo enero 2015-diciembre 2019, que fueron recolectadas de la base de datos de la SUNAT. Para el an?lisis de la informaci?n se realizar?n regresiones lineales logar?tmicas. Este estudio hace un importante aporte a la disciplina administrativa de las empresas, personas y la administraci?n aduanera que se dedican al comercio exterior, para que utilicen de manera eficiente y eficaz las herramientas de control en beneficio mutuo

Salario emocional: estudio de caso de dos empresas peruanas del sector servicios

El Salario Emocional es una herramienta de gesti?n del talento humano que engloba cualquier clase de compensaci?n, retribuci?n o contraprestaci?n no monetaria, que un empleado recibe a cambio de su aportaci?n laboral. Debido al actual contexto las organizaciones se han visto afectadas en su estabilidad laboral y emocional de sus colaboradores, por tal motivo el presente trabajo de investigaci?n se enfoca en el Salario Emocional y sus cuatro (04) variables (Salario Espiritual, Salario Afectivo, Salario Racional y Salario Fisiol?gico) en dos (02) empresas peruanas del sector servicios para identificar las pr?cticas m?s utilizadas en la gesti?n del talento humano. Para el desarrollo del trabajo de campo se recurri? al uso de t?cnicas e instrumentos de recolecci?n de datos para ello se opt? por confeccionar el contenido de los instrumentos de investigaci?n (entrevista y encuesta), ambos instrumentos de recolecci?n de informaci?n fueron validados por expertos profesionales. Los resultados obtenidos evidencian que ambas empresas del sector servicios desarrollan pr?cticas y acciones vinculadas al Salario Emocional en sus cuatro (04) variables, prevaleciendo las variables que se encuentran relacionadas con la cultura organizacional de cada empresa peruana del sector servicios

Mejora del m?todo de deducci?n de intereses en el financiamiento entre empresas y su efecto fiscal en el Per?

Con la promulgaci?n del Decreto Legislativo N? 1424 se prev?, a partir del a?o 2012, la aplicaci?n de una norma anti elusiva cuyo objeto es limitar la deducci?n de intereses generados por pr?stamos suscritos entre empresas. Dicha norma ha sido analizada, pudi?ndose apreciar como resultado de dicho an?lisis que la misma presenta debilidades en su estructura, lo cual generar?a un impacto considerable, ocasionando perjuicios econ?micos a las empresas. En estas circunstancias, se propone una mejora a la norma anti elusiva, la cual se sustenta en la legislaci?n comparada, los an?lisis de informaci?n financiera de las principales empresas nacionales, las entrevistas realizadas a especialistas y las diversas publicaciones especializadas de reconocidos juristas tributarios

Increased urinary markers of kidney damage in the institutionalized frail elderly due to recurrent urinary tract infections.

Objective: To characterize the impact on kidney injury of recurrent urinary tract infections (RUTI) in the frail elderly. Methods: Prospective observational study in 200 frail elderly subjects for 1 year. Groups: GA (n = 100): subjects without RUTI, GB (n = 100): subjects with RUTI. Variables: age, concomitant diseases, glomerular filtration rate (GFR), urine neutrophil gelatinase-associated lipocalin (NGAL) at the beginning (NGAL-1) and end (NGAL-2) of the study, urine N-acetyl glucosaminidase (NAG) at the beginning (NAG-1) and the end (NAG-2) of the study, urine transforming growth factor-beta 1 (TGFbeta-1). Descriptive statistics, Mann-Whitney test, Chi-squared test, Fisher's exact test, and multivariate analysis were used. Results: Mean age was 84.33 (65-99) years old, with no difference between GA and GB. Mean NGAL-1 was 1.29 ng/ml (0.04-8). There was lower in GA than in GB. Mean NGAL-2 was 1.41 ng/ml (0.02-9.22). NGAL-2 was lower in GA than in GB. Mean NAG-1 was 0.38 UU.II/ml (0.01-2.63. NAG-1 in GA was lower than in GB. Mean NAG-2 was 0.44 UU.II/ml (0-3.41). NAG-2 was lower in GA compared with GB. Mean TGFbeta-1 was 23.43 pg/ml (0.02-103.76). TGFbeta-1 was lower in GA than GB. There were no differences in the presence of secondary diagnoses between GA and GB. NAG-2 and NGAL-1 were the most determining factors of renal function; in GA it was NGAL-2, followed by NAG-1; in GB it was NGAL-1, followed by NAG-2. Conclusion: Frail elderly with RUTI have higher urinary levels of renal injury markers, specifically NGAL, NAG, and TGFbeta-1, chronically in periods between urinary tract infection (UTI). Urinary markers of renal injury, specifically NGAL, NAG, and TGFbeta-1, identify early deterioration of renal function, compared with serum creatinine, or albuminuria, in frail elderly with recurrent urinary infections

Plan de negocios para una empresa dedicada a la prestaci?n de servicios sobre estimulaci?n temprana en Lima Norte

El Centro de Estimulaci?n Temprana ?Grandes Peque?os Pasos?, se ubicar? en el distrito de Los Olivos, atendiendo a familias con ni?os de 0 a 36 meses de los estratos socioecon?micos B y C, provenientes de los distritos de Los Olivos, Independencia y San Mart?n de Porres, principalmente. Parte del conjunto de beneficios que ofrecer? el centro de estimulaci?n incluye la presencia de personal altamente calificado, un local acondicionado adecuadamente para las actividades de estimulaci?n, lo mismo que una buena ubicaci?n. As? tambi?n, contar? con una metodolog?a enmarcada dentro de la teor?a del Apego y junto con ?sta, una propuesta innovadora de las actividades pertinentes. ?Grandes Peque?os Pasos? tendr? como visi?n, el ser altamente apreciado y valorado por sus clientes debido a su preocupaci?n por los detalles, la seguridad, y sobre todo por la calidad en la que entrega sus servicios, no s?lo de talleres de estimulaci?n temprana para los infantes sino tambi?n de orientaci?n psicol?gica y pedag?gica para padres de familia. Finalmente, ?Grandes Peque?os Pasos?, se insertar? dentro de una red de aliados estrat?gicos tales como centros de rehabilitaci?n infantiles, cl?nicas pedi?tricas, entre otros servicios complementarios, que le permitir?n afianzar su posicionamiento como l?der en su sector

Naturally presented HLA class I-restricted epitopes from the neurotrophic factor S100-? are targets of the autoimmune response in type 1 diabetes

Type 1 diabetes (T1D) results from the destruction of pancreatic beta-cells by the immune system, and CD8(+) T lymphocytes are critical actors in this autoimmune response. Pancreatic islets are surrounded by a mesh of nervous cells, the peri-insular Schwann cells, which are also targeted by autoreactive T lymphocytes and express specific antigens, such as the neurotrophic factor S100-beta. Previous work has shown increased proliferative responses to whole S100-beta in both human T1D patients and the nonobese diabetic (NOD) mouse model. We describe for the first time naturally processed and presented epitopes (NPPEs) presented by class I human leukocyte antigen-A*02:01 (A2.1) molecules derived from S100-beta. These NPPEs triggered IFN-gamma responses more frequently in both newly diagnosed and long-term T1D patients compared with healthy donors. Furthermore, the same NPPEs are recognized during the autoimmune response leading to diabetes in A2.1-transgenic NOD mice as early as 4 wk of age. Interestingly, when these NPPEs are used to prevent diabetes in this animal model, an acceleration of the disease is observed together with an exacerbation in insulitis and an increase in S100-beta-specific cytotoxicity in vaccinated animals. Whether these can be used in diabetes prevention needs to be carefully evaluated in animal models before use in future clinical assays.-Calvino-Sampedro, C., Gomez-Tourino, I., Cordero, O. J., Reche, P. A., Gomez-Perosanz, M., Sanchez-Trincado, J. L., Rodriguez, M. A., Sueiro, A. M., Vinuela, J. E., Calvino, R. V. Naturally presented HLA class I-restricted epitopes from the neurotrophic factor S100-beta are targets of the autoimmune response in type 1 diabetes

LipoDDx: a mobile application for identification of rare lipodystrophy syndromes

BACKGROUND: Lipodystrophy syndromes are a group of disorders characterized by a loss of adipose tissue once other situations of nutritional deprivation or exacerbated catabolism have been ruled out. With the exception of the HIV-associated lipodystrophy, they have a very low prevalence, which together with their large phenotypic heterogeneity makes their identification difficult, even for endocrinologists and pediatricians. This leads to significant delays in diagnosis or even to misdiagnosis. Our group has developed an algorithm that identifies the more than 40 rare lipodystrophy subtypes described to date. This algorithm has been implemented in a free mobile application, LipoDDx(R). Our aim was to establish the effectiveness of LipoDDx(R). Forty clinical records of patients with a diagnosis of certainty of most lipodystrophy subtypes were analyzed, including subjects without lipodystrophy. The medical records, blinded for diagnosis, were evaluated by 13 physicians, 1 biochemist and 1 dentist. Each evaluator first gave his/her results based on his/her own criteria. Then, a second diagnosis was given using LipoDDx(R). The results were analysed based on a score table according to the complexity of each case and the prevalence of the disease. RESULTS: LipoDDx(R) provides a user-friendly environment, based on usually dichotomous questions or choice of clinical signs from drop-down menus. The final result provided by this app for a particular case can be a low/high probability of suffering a particular lipodystrophy subtype. Without using LipoDDx(R) the success rate was 17 +/- 20%, while with LipoDDx(R) the success rate was 79 +/- 20% (p < 0.01). CONCLUSIONS: LipoDDx(R) is a free app that enables the identification of subtypes of rare lipodystrophies, which in this small cohort has around 80% effectiveness, which will be of help to doctors who are not experts in this field. However, it will be necessary to analyze more cases in order to obtain a more accurate efficiency value

Continuous?Flow Synthesis of Orange Emitting Sn(II)?Doped CsBr Materials

An ongoing demand toward lead-free all-inorganic cesium metal halide perovskites has presented Sn(II) as an ideal substitute of Pb(II) for applications in optoelectronic devices. The major concern regarding Sn(II) is the instability due to the ambient oxidation to Sn(IV). To expand the scope of traditional perovskite and analogues, herein the synthesis and optical performance of Sn(II)-doped CsBr, a new material formed by interstitial doping of Sn(II) into the CsBr matrix, are reported for the first time. This material is prepared following an antisolvent mediated recrystallization method using a continuous flow reactor, which is beneficial for scaling up the production compared to traditional batch reactors. Sn(II)-doped CsBr exhibits broadband orange emission with full-width-half-maximum of 180 nm and a photoluminescence quantum yield of 21.5%. The emission turned to be highly stable over 7 months despite containing Sn(II). It is suggested that this is due to interstitial location of Sn(II) atoms in bulk of microcrystals. A broadband emission and high aerobic stability are attractive properties of the material for white-light emitting applications

Health Outcome Predictive Evaluation for COVID 19 international registry (HOPE COVID-19), rationale and design

The disease produced by the new coronavirus known as SARS-CoV-2 (Severe Acute Respiratory Syndrome Coronavirus 2), named COVID-19 (Coronavirus Disease-2019) has recently been classified as a pandemic by the World Health Organization (WHO). However, scarce clinical data is available and generally limited to the Chinese population due to the first cases were identified in Wuhan (Hubei, China).This article describes the rationale and design of the HOPE COVID-19 (Health Outcome Predictive Evaluation for COVID 19) registry (ClinicalTrials.gov Identifier: NCT04334291). With an ambispective cohort design, eligible patients are those discharged, deceased or alive, from any hospital center with a confirmed diagnosis or a COVID-19 high suspicion. With a current recruitment of more than 7000 cases, in 46 hospitals in 8 countries, since it is not possible to estimate the sample size based on literature reports, the investigators will try to get the maximum numbers of patients possible. The study primary objective is all cause mortality and aims to characterize the clinical profile of patients infected in order to develop a prognostic clinical score allowing, rapid logistic decision making. As secondary objectives, the analysis of other clinical events, the risk-adjusted influence of treatments and previous comorbidities of patients infected with the disease will be performed.The results of HOPE COVID-19 will contribute to a better understanding of this condition. We aim to describe the management of this condition as well as the outcomes in relation to the therapy chosen, in order to gain insight into improving patient care in the coming months. Clinical Trial registration: ClinicalTrials.gov. Unique identifier: NCT04334291