Aplicación de la facturación electrónica en la legislación peruana

El trabajo de investigación tiene como objetivo identificar el impacto que tiene la aplicación de la facturación electrónica contemplada en la legislación peruana, considerando que esta aplicación se adopta para obtener beneficios a favor del Estado Peruano y a los contribuyentes, entre una de las más principales es minimizar el gran índice de defraudación tributaria que no solo existe en el Perú sino en Latinoamérica y el mundo, ayuda a recaudar más impuestos y tributos a favor del Estado Peruano, ayuda a formalizar empresas y simplifica las obligaciones tributarias, el enfoque que la investigación utilizado es el cualitativo, el tipo de investigación es básica-pura, el diseño empleado es de tipo fenomenológico, como instrumento de recolección de datos se empleó la entrevista a profundidad considerando a cuatro entrevistados con una ficha de entrevista con nueve preguntas, se empleó la herramienta del ATLAS.ti 22 para interpretar los datos. Se obtuvo como resultado que esta aplicación resulta ineficaz si su implementación es gradual, pero si toman medidas para que la implementación sea necesaria y obligatoria para todos, se reflejaran mayores resultados positivos para el Estado Peruano y a los contribuyentes

Efectos en la calidad del aprendizaje como consecuencia del uso del computador en escolares

The educational software and computer assisted learning has been used in schools to promote the interest of students in new ways of thinking and learning so it can be useful in the reading learning process. Experimental studies performed in preschool and school age population have shown a better yield and a positive effect in reading, mathematics and cognitive skills in children who use educative software for fi fteen to twenty minutes a day periods. The goal of this study was to evaluate the progression in verbal, visual-motor integration and reading skills in children who were using educational software to compare them with a group in traditional pedagogic methodology. Results: All children were evaluated before using any kind of pedagogic approach. Initial evaluation revealed a lower–age score in all applied test. 11% of them were at high risk for learning disorders. There was a second evaluation that showed a significant positive change compared with the fi rst one. Nevertheless, despite some items, there were no general differences comparing the groups according if they were using or not a computer. In conclusion, policies on using educational software and computers must be revaluated due to the fact that children in our public schools come from a deprived environment with a lack of opportunities to use technologies.El uso de computadores como apoyo pedagógico orientado a incentivar el interés y el desarrollo de nuevas formas de pensar y de solucionar problemas puede ser un instrumento útil en la enseñanza del código lector. Estudios realizados con preescolares y escolares han demostrado un mejor rendimiento escolar y un efecto positivo en habilidades de lectura, matemáticas, y en general cognitivas, en niños que utilizan un computador con software educativo quince a veinte minutos por día. El objetivo del presente estudio fue evaluar la progresión de las habilidades verbales, integración viso-motora y de lectura en niños que usaron computadores y compararlos con un grupo que continuó con la educación tradicional. Todos los niños fueron estudiados antes de iniciar la intervención pedagógica. La evaluación inicial mostró una puntuación inferior para la edad en todas las pruebas aplicadas. El 11% de la población estudiada se catalogó como en alto riesgo de tener problemas en el aprendizaje. En la segunda evaluación se encontró un cambio positivo respecto a la puntuación inicial. Sin embargo, a excepción de algunos ítems, no se encontraron diferencias significativas al comparar los grupos de uso o no de computadores. En conclusión, las políticas acerca del uso de computadores deben ser revaluadas, pues los niños de nuestras escuelas públicas provienen de ambientes privados de oportunidades para el uso de tecnología

Comparison between the employ of a multibeam echosounder on an unmanned surface vehicle and the traditional photo-grammetric as techniques for documentation and monitoring of shallow-water cultural heritage sites: A case of study in the Bay of Algeciras

Over the last few years, due to various climatic, anthropogenic, and environmental factors, a large amount of submerged heritage has been unearthed and exposed to deterioration processes in the Bay of Algeciras. These impacts can be more severe in shallow waters, where the cultural heritage is more vulnerable to natural and human-induced impacts. This makes it urgent to document cultural heritage at risk of disappearing using different techniques whose efficiencies in the archaeological record need to be determined and compared. For this purpose, we have documented a shipwreck in the Bay of Algeciras using two techniques: photogrammetry and a multibeam echosounder. The photogrammetric method consists of obtaining a 3D model from numerous photographs taken of an object or a site. The processing software creates three-dimensional points from two-dimensional points found in the photographs that are equivalent to each other. Multibeam echosounders are capable of providing side scan imagery information in addition to generating contour maps and 3D perspectives of the surveyed area and can be installed in an unmanned surface vehicle. As a result, we have obtained two 3D visualisations of the shipwreck, i.e., digital copies, that are being used both for the analysis of its naval architecture and for its dissemination. Through the comparison of the two techniques, we have concluded that while a multibeam echosounder provides a detailed digital terrain model of the seabed, photogrammetry performed by divers gives the highest resolution data on objects and structures. In conclusion, our results demonstrate the benefits of this combined approach for accurately documenting and monitoring shipwrecks in shallow waters, providing valuable information for conservation and management efforts.This research was funded by: (1) Ministry of Science and Innovation, Spain, through the project “Vulnerability of littoral cultural heritage to environmental agents: impact of climate change (VOLICHE)” (PID2020-117812RB-I00/AEI /10.13039/501100011033): (2) European Regional Development Fund (FEDER), EU, Interreg V-A Spain-Portugal program (POCTEP) 2014–2020, through the project “KTTSeaDrones” (0622-KTTSEADRONES-5-E). (3) 2014–2020 ERDF Operational Programme and the Department of Economy, Knowledge, Business and University of the Regional Government of Andalusia, Spain, through the project “Between the Pillars of Hercules, underwater archaeology of a privileged space. The Bay of Algeciras (HERAKLES)”. (FEDER-UCA18-107327

Revalorización de la proteína colagénica de residuos de mahi-mahi (Coryphaena hippurus) mediante la extracción de gelatina de calidad superior

The aim of this work was to optimize the conditions for gelatine extraction from mahi-mahi (Coryphaena hippurus) skin using a five-level central composite design using the response surface methodology. The effects of extraction temperature (40-70 °C), extraction time (60-400 min), and citric acid concentration (0.1-0.9%) on gel strength (g) and protein yield (%) were evaluated. The optimal extraction conditions were 56.8 °C, 331 min and 0.26% citric acid. The experimental values of the responses were 387 ± 4.5 g gel strength and 20.4 ± 0.08% protein yield. The gelatine obtained was characterized and the results showed a high protein content (88.3%) and low ash content (1.0%). The main amino acid was glycine (20.9%) and the content of imino acids (proline and hydroxyproline) was 18.7%, while the content of essential amino acids was 22.35 g/100 g of protein. The values of the gelation and melting points were 17.6 and 25.6 °C, respectively. The viscosity at 60 °C was 11.0 cP and the pH value was 4.9. Mahi-mahi skin gelatine meets the physical and chemical requirements for an edible gelatine.El propósito de este trabajo fue optimizar las condiciones de extracción de gelatina a partir de piel de mahi-mahi (Coryphaena hippurus) utilizando un diseño compuesto central de cinco niveles empleando la metodología de superficie de respuesta. Se evaluaron los efectos de la temperatura de extracción (40-70 °C), el tiempo de extracción (60-400 min) y la concentración de ácido cítrico (0.1-0.9%) sobre las respuestas de fuerza de gel (g) y rendimiento de proteína (%). Las condiciones óptimas de extracción fueron 56.8 °C, 331 min y 0.26% de ácido cítrico. Los valores experimentales de las respuestas fueron 387 ± 4.5 g de fuerza de gel y 20.4 ± 0.08% de rendimiento de proteína. La gelatina obtenida fue caracterizada y los resultados mostraron un alto contenido de proteína (88.3%) y bajo contenido de cenizas (1.0%). El principal aminoácido fue la glicina (20.9%) y el contenido de iminoácidos (prolina e hidroxiprolina) fue de 18.7%, mientras que el contenido de aminoácidos esenciales fue de 22.35 g/100 g de proteína. Los valores de los puntos de gelificación y fusión fueron 17.6 y 25.6 °C, respectivamente. La viscosidad a 60 °C fue de 11.0 cP y el valor de pH fue de 4.9. La gelatina de piel de mahi-mahi cumple con los requisitos fisicoquímicos exigidos para una gelatina comestible

Influence of dietary fiber upon in vitro microbial cecal fermentation in mexican hairless and mexican cuino pigs

The objective of the present study was to evaluate and compare the in vitro cecal fermentation (by the gas production technique), in Mexican hairless pig (MHP) and Mexican cuino pig (MCP), adding cellulose or starch as substrates (0, 100, 200, 300 and 400 mg/g DM). 12 pigs were slaughtered (BW= 104±0.5 kg), six of each genotype were collected from the cecal contents and there was a pool for every two pigs in each genotype, and thereafter, for each substrate (cellulose or starch) in its different concentration, three flasks were incubated with inoculum for each pool and made three series of incubation. The experimental design use the effect of genotype, substrate and concentration of the substrate added on the variables of in vitro fermentation. The averages of the data were compared by Tukey's method. In vitro gas production was higher (P<0.05) (mL/g DM) for MHP (206.8) vs MCP (180.2). The degradation fractional rate rhythm (b, 0.094 and c, -0.0127) and lag time (1.79) of the MHP was higher than MCP (b, 0.074; c -0.102) and lag time (1.26); with the addition of carbohydrates as substrates, in vitro gas production of potato starch was higher (P<0.05) than cellulose (238.3 vs 148.7 mL/g DM); the fractions b, c and lag time, there were differences (P<0.05) between substrates. The increasing addition of cellulose or starch had a lineal effect (P<0.05) with the gas production, level cero mg (133.46) to 400 mg of substrate (263.16 mL/g DM). MHP had a higher cecal fermentation than MCP, being higher the gas production at 9 and 12 h, there was higher gas production (cecal fermentation) when added starch as substrate

Cancer-associated fibroblasts modify lung cancer metabolism involving ROS and TGF-β signaling

Lung cancer is a major public health problem due to its high incidence and mortality rate. The altered metabolism in lung cancer is key for the diagnosis and has implications on both, the prognosis and the response to treatments. Although Cancer-associated fibroblasts (CAFs) are one of the major components of the tumor microenvironment, little is known about their role in lung cancer metabolism. We studied tumor biopsies from a cohort of 12 stage IIIA lung adenocarcinoma patients and saw a positive correlation between the grade of fibrosis and the glycolysis phenotype (Low PGC-1α and High GAPDH/MT-CO1 ratio mRNA levels). These results were confirmed and extended to other metabolism-related genes through the in silico data analysis from 73 stage IIIA lung adenocarcinoma patients available in TCGA. Interestingly, these relationships are not observed with the CAFs marker α-SMA in both cohorts. To characterize the mechanism, in vitro co-culture studies were carried out using two NSCLC cell lines (A549 and H1299 cells) and two different fibroblast cell lines. Our results confirm that a metabolic reprogramming involving ROS and TGF-β signaling occurs in lung cancer cells and fibroblasts independently of α-SMA induction. Under co-culture conditions, Cancer-Associated fibroblasts increase their glycolytic ability. On the other hand, tumor cells increase their mitochondrial function. Moreover, the differential capability among tumor cells to induce this metabolic shift and also the role of the basal fibroblasts Oxphos Phosphorylation (OXPHOS) function modifying this phenomenon could have implications on both, the diagnosis and prognosis of patients. Further knowledge in the mechanism involved may allow the development of new therapies.Work in the authors’ laboratories is supported by ‘‘Instituto de Salud Carlos III’’ PI13/01806 and PIE14/0064 to M.P. A.C-B, received a Spanish Lung Cancer Group fellowship. R.L-B, is supported by Comunidad Autónoma de Madrid “Garantía juvenil” contract

A Field Programmable Gate Array-Based Reconfigurable Smart-Sensor Network for Wireless Monitoring of New Generation Computer Numerically Controlled Machines

Computer numerically controlled (CNC) machines have evolved to adapt to increasing technological and industrial requirements. To cover these needs, new generation machines have to perform monitoring strategies by incorporating multiple sensors. Since in most of applications the online Processing of the variables is essential, the use of smart sensors is necessary. The contribution of this work is the development of a wireless network platform of reconfigurable smart sensors for CNC machine applications complying with the measurement requirements of new generation CNC machines. Four different smart sensors are put under test in the network and their corresponding signal processing techniques are implemented in a Field Programmable Gate Array (FPGA)-based sensor node

Anti-Doping Knowledge of Students Undertaking Bachelor’s Degrees in Sports Sciences in Spain

In Spain, students pursuing a career in athletic training, physical education, or scientific evaluation of sports enroll in a bachelor’s degree in sports sciences. This degree provides knowledge and skills in a broad array of sports settings and promotes research-based interdisciplinary knowledge. However, the student’s syllabus rarely includes specific academic training on anti-doping regulations or doping prevention. The purpose of this study was to assess the anti-doping knowledge of the students undertaking a bachelor’s degree in sports sciences in Spanish universities. One thousand two hundred and thirty-three bachelor students in sport science (907 males, 322 females, and 4 participants with non-binary sex) from 26 Spanish universities completed a validated questionnaire about general anti-doping knowledge. The questionnaire is an adapted version of the Play True Quiz of the World Anti-Doping Agency and contains 37 multiple-choice questions. The score obtained in the questionnaire was transformed into a 0–100-point scale. The questionnaire was distributed among students within each university by a faculty member and it was filled out online. Students obtained a score of 65.8 ± 10.10 points (range = 32–92 points). There was an effect of the course in the score obtained (p < 0.001). Students of the first course (63.6 ± 9.5 points) had lower scores than the remaining courses (p < 0.037) while the students of the fourth course obtained the highest scores (68.7 ± 9.5 points; p < 0.019). The students with an itinerary on sports performance were the respondents with the highest anti-doping knowledge (67.2 ± 10.2) points, followed by the students with an itinerary on health (66.7 ± 9.5 points). The knowledge of basic anti-doping rules and doping prevention strategies of the bachelor students in sports sciences in Spain was suboptimal. Increasing doping prevention information in the syllabus of the bachelor’s degree in sports sciences is essential as these future professionals will directly work with populations at risk of dopin

FPGA-Based Smart Sensor for Online Displacement Measurements Using a Heterodyne Interferometer

The measurement of small displacements on the nanometric scale demands metrological systems of high accuracy and precision. In this context, interferometer-based displacement measurements have become the main tools used for traceable dimensional metrology. The different industrial applications in which small displacement measurements are employed requires the use of online measurements, high speed processes, open architecture control systems, as well as good adaptability to specific process conditions. The main contribution of this work is the development of a smart sensor for large displacement measurement based on phase measurement which achieves high accuracy and resolution, designed to be used with a commercial heterodyne interferometer. The system is based on a low-cost Field Programmable Gate Array (FPGA) allowing the integration of several functions in a single portable device. This system is optimal for high speed applications where online measurement is needed and the reconfigurability feature allows the addition of different modules for error compensation, as might be required by a specific application