Procesos de aplicación conceptual y práctico de la normatividad tributaria en contextos investigativos procedimentales tributarios para el fortalecimiento de las competencias disciplinares y profesionales

La presente investigación planteó como objetivo realizar las memorias con las temáticas investigativas que se desarrollaron en el Seminario de Investigación Aplicada, con el fin de actualizar en los participantes y fortalecer sus conocimientos específicos en materia tributaria con base en los temas investigativos dispuestos y orientados por cada docente desde su inicio, elaboración, construcción y presentación ante los docentes evaluadores. Los trabajos cumplen su fin primordial con es fortalecer con los desarrollos temático de cada módulo visto en el SIA sus capacidades y competencias profesionales especialmente en el contexto tributario, en cumplimiento al requerimiento para otorgar al título de Especialistas en Gerencia Tributaria. Luego las memorias compiladas son el resultado de los trabajos presentados y evaluados oportunamente por cada docente comprometido con la calidad en cuanto a las temáticas investigativas, calidad de los contenidos, talleres teóricos prácticos, elementos metodológicos y de más lineamentos institucionales y del programa. La importancia de las memorias radica en su contenido el cual desglosa definiciones, conceptos, desarrollos teóricos prácticos, constituyéndose en un ejemplar de consulta investigativa en áreas de conocimiento fiscal y tributario en el marco de la Ley 1819 de 2016 y sus decretos reglamentarios, en síntesis al interior encontraremos fundamentos teóricos prácticos, procedimentales y resolutivos de casos especiales de Gravamen a los Movimientos Financieros, Monotributo, Renta Personas Naturales, Renta Personas Jurídicas, Procedimiento Tributario, Impuestos Distritales, Normas internacionales de Información Financiera Pymes, entre otros temas

Search for dark matter produced in association with bottom or top quarks in √s = 13 TeV pp collisions with the ATLAS detector

A search for weakly interacting massive particle dark matter produced in association with bottom or top quarks is presented. Final states containing third-generation quarks and miss- ing transverse momentum are considered. The analysis uses 36.1 fb−1 of proton–proton collision data recorded by the ATLAS experiment at √s = 13 TeV in 2015 and 2016. No significant excess of events above the estimated backgrounds is observed. The results are in- terpreted in the framework of simplified models of spin-0 dark-matter mediators. For colour- neutral spin-0 mediators produced in association with top quarks and decaying into a pair of dark-matter particles, mediator masses below 50 GeV are excluded assuming a dark-matter candidate mass of 1 GeV and unitary couplings. For scalar and pseudoscalar mediators produced in association with bottom quarks, the search sets limits on the production cross- section of 300 times the predicted rate for mediators with masses between 10 and 50 GeV and assuming a dark-matter mass of 1 GeV and unitary coupling. Constraints on colour- charged scalar simplified models are also presented. Assuming a dark-matter particle mass of 35 GeV, mediator particles with mass below 1.1 TeV are excluded for couplings yielding a dark-matter relic density consistent with measurements

Revista Temas Agrarios Volumen 26; Suplemento 1 de 2021

1st International and 2nd National Symposium of Agronomic Sciences: The rebirth of the scientific discussion space for the Colombian Agro.1 Simposio Intenacional y 2 Nacional de Ciencias Agronómicas: El renacer del espacio de discusión científica para el Agro colombiano

Tracking of charged particles with nanosecond lifetimes at LHCb

A method is presented to reconstruct charged particles with lifetimes between 10 ps and 10 ns, which considers a combination of their decay products and the partial tracks created by the initial charged particle. Using the $\Xi^-$ baryon as a benchmark, the method is demonstrated with simulated events and proton-proton collision data at $\sqrt{s}=13$ TeV, corresponding to an integrated luminosity of 2.0 fb${}^{-1}$ collected with the LHCb detector in 2018. Significant improvements in the angular resolution and the signal purity are obtained. The method is implemented as part of the LHCb Run 3 event trigger in a set of requirements to select detached hyperons. This is the first demonstration of the applicability of this approach at the LHC, and the first to show its scaling with instantaneous luminosity

Transverse polarisation measurement of Λ\Lambda hyperons in ppNe collisions at sNN\sqrt{s_{NN}}=68.4 GeV with the LHCb detector

A measurement of the transverse polarization of the $\Lambda$ and $\bar{\Lambda}$hyperons in $p$Ne fixed-target collisions at $\sqrt{s_{NN}}$=68.4 GeV is presented using data collected by the LHCb detector. The polarization is studied using the decay $\Lambda \rightarrow p \pi^-$ together with its charge conjugated process, the integrated values measured are $$P_{\Lambda} = 0.029 \pm 0.019 \, (\rm{stat}) \pm 0.012 \, (\rm{syst}) \, ,$$ $$P_{\bar{\Lambda}} = 0.003 \pm 0.023 \, (\rm{stat}) \pm 0.014 \,(\rm{syst}) \,$$ Furthermore, the results are shown as a function of the Feynman $x$ variable, transverse momentum, pseudorapidity and rapidity of the hyperons, and are compared with previous measurements.A measurement of the transverse polarization of the $\Lambda$ and $\bar{\Lambda}$ hyperons in $p$Ne fixed-target collisions at $\sqrt{s_{NN}}$ = 68.4 GeV is presented using data collected by the LHCb detector. The polarization is studied using the decay $\Lambda \rightarrow p \pi^-$ together with its charge conjugated process, the integrated values measured are $$P_{\Lambda} = 0.029 \pm 0.019 \, (\rm{stat}) \pm 0.012 \, (\rm{syst}) \, ,$$ $$P_{\bar{\Lambda}} = 0.003 \pm 0.023 \, (\rm{stat}) \pm 0.014 \,(\rm{syst}) \,.$$ Furthermore, the results are shown as a function of the Feynman~$x$~variable, transverse momentum, pseudorapidity and rapidity of the hyperons, and are compared with previous measurements

Search for time-dependent CPCP violation in D0→π+π−π0D^0 \rightarrow \pi^+ \pi^- \pi^0 decays

International audienceA measurement of time-dependent $CP$ violation in $D^0 \rightarrow \pi^+ \pi^- \pi^0$ decays using a $pp$ collision data sample collected by the LHCb experiment in 2012 and from 2015 to 2018, corresponding to an integrated luminosity of 7.7$\,\mathrm{fb}^{-1}$, is presented. The initial flavour of each $D^0$ candidate is determined from the charge of the pion produced in the $D^*(2010)^+ \rightarrow D^0 \pi^+$ decay. The decay $D^0 \rightarrow K^- \pi^+ \pi^0$ is used as a control channel to validate the measurement procedure. The gradient of the time-dependent $CP$ asymmetry, $\Delta Y$, in $D^0 \rightarrow \pi^+ \pi^- \pi^0$ decays is measured to be \begin{equation*} \Delta Y = (-1.3 \pm 6.3 \pm 2.4) \times 10^{-4}, \end{equation*} where the first uncertainty is statistical and the second is systematic, which is compatible with $CP$ conservation

Observation of the Bc+→J/ψπ+π0B_c^+ \to J/\psi \pi^+ \pi^0 decay

The first observation of the $B_c^+ \to J/\psi \pi^+ \pi^0$ decay is reported with high significance using proton-proton collision data, corresponding to an integrated luminosity of 9 fb$^{-1}$, collected with the LHCb detector at centre-of-mass energies of 7, 8, and 13 TeV. The ratio of its branching fraction relative to the $B_c^+ \to J/\psi \pi^+$ channel is measured to be $$\frac{ {\cal{B}}_{( B_c^+ \to J/\psi \pi^+\pi^0 ) }} { {\cal{B}}_{( B_c^+ \to J/\psi \pi^+ ) }} = 2.80 \pm 0.15 \pm 0.11 \pm 0.16 \,,$$ where the first uncertainty is statistical, the second systematic and the third related to imprecise knowledge of the branching fractions for $B^+ \to J/\psi K^{*+}$ and $B^+ \to J/\psi K^+$ decays, which are used to determine the $\pi^0$ detection efficiency. The $\pi^+\pi^0$ mass spectrum is found to be consistent with the dominance of an intermediate $\rho^+$ contribution in accordance with a model based on QCD factorisation.The first observation of the ${B}_c^{+}\to J/\psi {\pi}^{+}{\pi}^0$ decay is reported with high significance using proton-proton collision data, corresponding to an integrated luminosity of 9 fb$^{−1}$, collected with the LHCb detector at centre-of-mass energies of 7, 8, and 13 TeV. The ratio of its branching fraction relative to the ${B}_c^{+}\to J/\psi {\pi}^{+}$ channel is measured to be$\frac{{\mathcal{B}}_{B_c^{+}\to J/\psi {\pi}^{+}{\pi}^0}}{{\mathcal{B}}_{B_c^{+}\to J/\psi {\pi}^{+}}}=2.80\pm 0.15\pm 0.11\pm 0.16,$where the first uncertainty is statistical, the second systematic and the third related to imprecise knowledge of the branching fractions for B$^{+}$ → J/ψK$^{*+}$ and ${B}_c^{+}\to J/\psi {\pi}^{+}$ decays, which are used to determine the π$^{0}$ detection efficiency. The π$^{+}$π$^{0}$ mass spectrum is found to be consistent with the dominance of an intermediate ρ$^{+}$ contribution in accordance with a model based on QCD factorisation.[graphic not available: see fulltext]The first observation of the $B_c^+ \to J/\psi \pi^+ \pi^0$ decay is reported with high significance using proton-proton collision data, corresponding to an integrated luminosity of 9fb$^{-1}$, collected with the LHCb detector at centre-of-mass energies of 7, 8, and 13 TeV. The ratio of its branching fraction relative to the $B_c^+ \to J/\psi \pi^+$ channel is measured to be $$\frac{ {\cal{B}}( B_c^+ \to J/\psi \pi^+\pi^0 ) } { {\cal{B}}( B_c^+ \to J/\psi \pi^+ ) } = 2.80 \pm 0.15 \pm 0.11 \pm 0.16 \,,$$ where the first uncertainty is statistical, the second systematic and the third related to imprecise knowledge of the branching fractions for $B^+ \to J/\psi K^{*+}$ and $B^+ \to J/\psi K^+$ decays, which are used to determine the $\pi^0$ detection efficiency. The $\pi^+\pi^0$ mass spectrum is found to be consistent with the dominance of an intermediate $\rho^+$ contribution in accordance with a model based on QCD factorisation

Tracking of charged particles with nanosecond lifetimes at LHCb

International audienceA method is presented to reconstruct charged particles with lifetimes between 10 ps and 10 ns, which considers a combination of their decay products and the partial tracks created by the initial charged particle. Using the $\Xi^-$ baryon as a benchmark, the method is demonstrated with simulated events and proton-proton collision data at $\sqrt{s}=13$ TeV, corresponding to an integrated luminosity of 2.0 fb${}^{-1}$ collected with the LHCb detector in 2018. Significant improvements in the angular resolution and the signal purity are obtained. The method is implemented as part of the LHCb Run 3 event trigger in a set of requirements to select detached hyperons. This is the first demonstration of the applicability of this approach at the LHC, and the first to show its scaling with instantaneous luminosity

Observation of new charmonium(-like) states in B+→D∗±D∓K+B^+ \to D^{*\pm} D^{\mp} K^+ decays

A study of resonant structures in $B^{+}\rightarrow{D^{*+}D^{-}K^{+}}$ and $B^{+}\rightarrow{D^{*-}D^{+}K^{+}}$ decays is performed, using proton-proton collision data at centre-of-mass energies of $\sqrt{s}=7, 8$, and $13$TeV recorded by the LHCb experiment, corresponding to an integrated luminosity of 9 fb${}^{-1}$. A simultaneous amplitude fit is performed to the two channels with contributions from resonances decaying to $D^{*-}D^{+}$ and $D^{*+}D^{-}$ states linked by $C$-parity. This procedure allows the $C$-parities of resonances in the $D^{*\pm}D^{\mp}$ mass spectra to be determined. Four charmonium(-like) states are observed decaying into $D^{*\pm}D^{\mp}$: $\eta_c(3945)$, $h_c(4000)$, $\chi_{c1}(4010)$ and $h_c(4300)$, with quantum numbers $J^{PC}$ equal to $0^{-+}$, $1^{+-}$, $1^{++}$ and $1^{+-}$, respectively. At least three of these states have not been observed previously. In addition, the existence of the $T_{\bar{c}\bar{s}0}^{*}(2870)^{0}$ and $T_{\bar{c}\bar{s}1}^{*}(2900)^{0}$ resonances in the $D^{-}K^{+}$ mass spectrum, already observed in the $B^{+} \rightarrow D^{+} D^{-} K^{+}$ decay, is confirmed in a different production channel.A study of resonant structures in $B^{+}\rightarrow{D^{\ast+}D^{-}K^{+}}$ and $B^{+}\rightarrow{D^{\ast-}D^{+}K^{+}}$ decays is performed, using proton-proton collision data at centre-of-mass energies of $\sqrt{s}=7, 8$, and $13$ TeV recorded by the LHCb experiment, corresponding to an integrated luminosity of 9 fb$^{-1}$. A simultaneous amplitude fit is performed to the two channels with contributions from resonances decaying to $D^{\ast-}D^{+}$ and $D^{\ast+}D^{-}$ states linked by $C$ parity. This procedure allows the $C$-parities of resonances in the $D^{\ast\pm}D^{\mp}$ mass spectra to be determined. Four charmonium(-like) states are observed decaying into $D^{\ast\pm}D^{\mp}$: $\eta_c(3945)$, $h_c(4000)$, $\chi_{c1}(4010)$ and $h_c(4300)$, with quantum numbers $J^{PC}$ equal to $0^{-+}$, $1^{+-}$, $1^{++}$ and $1^{+-}$, respectively. At least three of these states have not been observed previously. In addition, the existence of the $T_{\bar{c}\bar{s}0}^{*}(2870)^{0}$ and $T_{\bar{c}\bar{s}1}^{*}(2900)^{0}$ resonances in the $D^-K^+$ mass spectrum, already observed in the $B^+ \to D^+ D^- K^+$ decay, is confirmed in a different production channel