La contratación de personal y su impacto en la determinación del Impuesto a la Renta de las MIPYMES del sector transporte de carga, Barranco, año 2022

El objetivo del presente trabajo de investigación es determinar el impacto de la Contratación de Personal en la determinación del Impuesto a la Renta de las MIPYMES del Sector Transporte de carga del distrito de Barranco en el año 2022. Esto debido a que, en la actualidad, muchas empresas carecen de una planificación adecuada al momento de contratar al personal, además de no evaluar cuales son los límites para poder pertenecer al régimen de micro, pequeña o mediana empresa, ni de evaluar como esto podría repercutir en la base imponible del ejercicio. El presente trabajo de investigación consta de 5 capítulos, los cuales han sido divididos de la siguiente manera: En el capítulo I, se encuentra el Marco Teórico, donde se describen los antecedentes de autores nacionales e internacionales de la investigación. En el capítulo II, se detalla el Plan de Investigación, compuesto por la descripción de la problemática, objetivos e hipótesis general y específicas. En el capítulo III, se explica la Metodología de la Investigación, donde se precisa el tipo y diseño de estudio empleado en la investigación. En el capítulo IV, se llevó a cabo el desarrollo de la investigación, por medio de las entrevistas a profundidad y encuestas realizadas. Finalmente, en el capítulo V, se expone el Análisis de los Resultados de la Investigación, seguido de las conclusiones y recomendaciones.The objective of this research work is to determine the impact of Personnel Hiring on the determination of the Income Tax of MIPYMES in the Freight Transportation Sector of the Barranco district in the year 2022. This is because, currently, many companies lack adequate planning when hiring personnel, in addition to not evaluating what the limits are to be able to belong to the micro, small or medium-sized business regime, nor evaluating how this could impact the tax base for the year. This research work consists of 5 chapters, which have been divided as follows: Chapter I contains the Theoretical Framework, where the background of national and international authors of the research is described. Chapter II details the Research Plan, consisting of a description of the problem, objectives, and general and specific hypotheses. In chapter III, the Research Methodology is explained, where the type and design of the study used in the research is specified. In chapter IV, the development of the research was carried out, through depth interviews and surveys carried out. Finally, in chapter V, the Analysis of the Research Results is presented, followed by the conclusions and recommendations.Tesi

Globalización: Las tecnologías de la información como reto actual de los negocios

This article presents the reasons why globalization has not only become the most recurrent theme of social scientists in the department issues and matters of political debate, but commonplace in the media which has passed into everyday language and family conversations. Aguilar (2002) says that globalization, as God, is omnipresent and omniscient somehow, since it would seem to explain everything that happens in the world, also over powerfully, because of its defenders say, nothing can be opposed to the force of globalization and the contrary it is a new way of life for humanity as a whole is imposed everywhere with the forcefulness of destiny. Globalization appears in our society with an overwhelming force, as an ongoing process that cannot be stopped, however, that focusing resources properly can counteract nations to dominate and get significant benefits for each country in different sectors. This paper briefly describes some benefits that globalization brings like the process of innovation and the use of Information Technology and the positives effects on nations simply do accept it in their business.En este artículo se presentan algunas razones por las que la Globalización se ha convertido no sólo en el tema más recurrente de los científicos sociales en asuntos de la cátedra y materia del debate político, sino también en tema corriente en los medios de comunicación de donde este fenómeno ha pasado al lenguaje cotidiano y a las conversaciones de las familias. Aguilar (2002) comenta que la globalización, como Dios, es omnipresente y de algún modo omnisapiente, puesto que parecería explicar todo lo que acontece en el mundo, además omnipoderosa porque al decir de sus defensores, nada se puede oponer a la fuerza de la globalización y al contrario se trata de una nueva forma de vida de la humanidad en su conjunto que se impone en todas partes. Como antecedente, la globalización aparece en nuestra sociedad con una fuerza arrasadora, como un proceso en marcha que no se puede detener, sin embargo que enfocando debidamente los recursos de las naciones se pueden contrarrestar hasta dominar y obtener beneficios importantes para cada país en sus diferentes sectores. El objetivo de este artículo es describir brevemente algunos beneficios que ha traído consigo la globalización como es el uso de las Tecnologías de la información y el proceso de innovación, que han beneficiado a las naciones por el simple hecho de aceptarlos como una estrategia en los negocios. Por lo se utiliza el método analítico teórico con un diseño de investigación exploratorio y descriptivo para obtener como resultado una serie de recomendaciones y posibles beneficios con el uso de las tecnologías de la información, así como los retos que impone la globalización

Infection and coinfection by human papillomavirus, Epstein–Barr virus and Merkel cell polyomavirus in patients with squamous cell carcinoma of the larynx: a retrospective study

Background Human papillomavirus (HPV) is recognized as an important risk factor for laryngeal carcinogenesis. Although HPV-16 and 18 have been strongly implicated, the presence of other high-risk HPV (HR-HPV) genotypes or the coinfection with Epstein-Barr virus (EBV) or Merkel cell polyomavirus (MCPV) may increase the risk, but their etiological association has not been definitively established. Methods We characterized the genotype-specific HPV and the frequency of EBV and MCPV infections through the detection of their DNA in 195 laryngeal specimens of squamous cell carcinoma (SCC) histologically confirmed. Results HPV DNA was detected in 93 (47.7%) specimens. HPV-11 was the most frequent with 68 cases (73.1%), and HPV-52 was the most frequently HR-HPV found with 51 cases, which corresponds to 54.8% of all HPV-positive specimens. EBV DNA was detected in 54 (27.7%) tumor tissue specimens of which 25 (46.3%) were in coinfection with HPV. MCPV DNA was detected only in 11 (5.6%) cases of which 5 (45.4%) were in coinfection with an HR-HPV. No association between the presence of DNA of the three examined viruses and the patient smoking habits, alcohol consumption, age, the keratinization status, differentiation grade, or localization of the tumor in the larynx were found. Discussion HPV-52 was the most prevalent HR-HPV, which may suggest that this and other genotypes in addition to HPV-16 and 18 could be considered for prophylaxis. However, further studies including non-cancer larynx cases and the evaluation of other molecular markers and viral co-infection mechanisms are needed to determine the role of the different HR-HPV genotypes, EBV, and MCPV in the etiology of SCC of the larynx

Implementation of virtual learning environments as a motivating strategy for the development of reading skills

El presente artículo presenta los resultados derivados del estudio Implementación de Ambientes virtuales de Aprendizaje como estrategia motivadora para el desarrollo de competencias lectoras. Además de analizar el uso de ambientes virtuales de aprendizaje como estrategia motivadora para el desarrollo de competencias lectoras, se proponen alternativas pertinentes para dinamizar los espacios de enseñanza-aprendizaje. La problemática general en las aulas de clases en torno al proceso de aprendizaje y en específico de las competencias lectoras de los estudiantes, promueve la búsqueda de caminos para el aprovechamiento y la estructuración de oportunidades para que el colectivo de docentes fortalezcna e innoven en sus prácticas pedagógicas y así generar mayor interés y motivación en ellos. La población objeto de estudio estuvo conformada por estudiantes de 9 grado de la Institución Educativa Néstor Andrés Rangel Alfaro. El estudio tuvo como propósito fomentar los ambientes virtuales de aprendizaje como una estrategia motivadora que fortalece el del desarrollo de las competencias lectorasThis article presents the results derived from the study Implementation of virtual learning environments as a motivating strategy for the development of reading skills; In addition to establishing how the use of virtual learning environments as a motivating strategy for the development of reading skills, it is relevant to boost the teaching-learning spaces. The general problems in the classroom around the learning process and specifically the reading skills of students, promotes the structuring of opportunities for teachers to strengthen and innovate in their pedagogical practices and thus generate greater interest and motivation in them. The population studied was made up of 9th grade students from the Néstor Andrés Rangel Alfaro Educational Institution. The purpose of the study was to promote virtual learning environments as a motivating strategy that strengthens the development of reading skills

Essays in Public Economics

This dissertation uses econometric models to reevaluate key questions in public finance economics and estimate causal effects of funding changes on safety net programs. In particular, this dissertation explores various funding to federal programs and their impact on the social welfare of vulnerable Americans. The main thread connecting these chapters is their relevance to policy and programs that affect disadvantaged communities.The first chapter studies the effects of government funding on private funding to charitable organizations. I exploit a recent release of tax microdata from electronic filers spanning an eight-year period and analyze the financial responses of food banks and similar charitable organizations. Using a U.S. federal program that allocates funding to states on a formula-basis, I implement an instrumental variables design to analyze the aggregate state-by-year change in private funding to emergency food providers as a result of an increase in exogenous government funding. Contrary to predictions from the standard crowd-out theory, I find that private funding increases by 1% to 1.6% as a result of a 1% increase in government funding. This increase is driven by growth on the intensive margin, or growth among existing organizations rather than an increase in number of organizations, and is robust to various specifications. I also find crowd-in of fundraising expenditures, which suggests the increase in private funding is driven by increased fundraising efforts. My results highlight the importance of accounting for heterogeneity in financial responses across types of charitable organizations and how government funding may help food providers increase their scale to help solve social needs.The second chapter evaluates the effects of low-income housing on crime rates in affluent neighborhoods, which are frequently excluded in similar analyses. I exploit a change in policy on how the Low Income Housing Tax Credit (LIHTC) is awarded in Texas, which incentivizes the construction of subsidized housing by private developers. The policy change created a rule to award more generous tax credits to developments located in affluent communities. Using the quasiexperimental variation on project location generated by this rule, I find that eligible areas see an increase of 8% in their flow of units over comparable areas that do not qualify for the tax credit boost. Additional LIHTC units do not appear to affect property or violent crime rates in their low-poverty neighborhood. I also do not find evidence of an effect on drug related offenses.The third chapter builds on the second chapter's empirical setting and the first chapter's theoretical framework to estimate the effects of the change in LIHTC construction in affluent neighborhoods and consequent effects on the housing market. I use a fuzzy difference-in-difference design to evaluate the crowd out effects of subsidized housing on privately owned housing. I also analyze the effects on other market outcomes. I find that subsidized housing does not crowd out market rate housing in affluent areas. I also find that the rental vacancy rate increases as a result of new subsidized housing, which may suggest that the change in housing is driven by increased rental housing rather than homeowner-occupied housing

Maternal mortality in France : epidemiological profile, determinants, improving measurement

Bien que devenu un événement rare dans les pays riches, la mortalité maternelle est toujours considéré comme un marqueur du dysfonctionnement du système de soins d'un pays. Le premier travail de cette thèse avait pour objectif d'étudier l'évolution du profil de la mortalité maternelle en France entre 1998 et 2007 à partir des données de l'Enquête Nationale Confidentielle sur les Morts Maternelles (ENCMM). Le ratio de mortalité maternelle (RMM) est resté stable, avec 9 décès pour 100 000 naissances vivantes. Il se situe dans la moyenne basse des pays européens ayant un système renforcé de mesure, ce qui est relativement satisfaisant compte-tenu de l'évolution du profil des femmes et de l'augmentation observée ailleurs. La principale cause de décès était l'hémorragie obstétricale. La proportion des morts maternelles évitables n'a pas évolué et est restée au tour de 50%. Ces résultats soulignent qu'une réduction du RMM est envisageable. Pour cela, une meilleure compréhension de ses déterminants est essentielle. Le deuxième travail a abordé la question des disparités régionales. Cette analyse a montré que le risque de mort maternelle en postpartum, après prise en compte des certaines caractéristiques individuelles des femmes, était supérieur dans les DOM et en Ile-de-France, comparé au reste de la France métropolitaine, et que des facteurs liés au contenu et à l'organisation des soins pourraient être impliqués. La pertinence des leçons tirées de l’étude de la mortalité maternelle dépend de la validité de sa mesure. Le dernier travail avait pour objectif d’évaluer les écueils des statistiques de routine de mortalité pour étudier la fréquence et les causes de mortalité maternelle. La sous-estimation du RMM dans les statistiques de mortalité a diminué significativement au cours du temps. Cependant, les inexactitudes sont plus importantes que le RMM ne le montre ; en effet, pour 2007-2009 une mort maternelle sur trois de l’ENCMM n’est pas repérée dans les statistiques de mortalité et le profil de causes diffère de celui issu de l’ENCMM.While maternal mortality has become a very rare event in developed countries, it remains a marker of the performance of a country’s health system. The first work of this thesis was to study the evolution of maternal mortality profile in France between 1998 and 2007 using data from the Confidential enquiry into maternal deaths (ENCMM). The maternal mortality ratio (MMR) remained stable, with 9 deaths per 100,000 live births, it is in the low average of other European countries that also have enhanced measurement systems, which is consider satisfactory in view of the evolution of profile of women and the rise of MMR observed elsewhere. The main cause of death was obstetric hemorrhage. The proportion of avoidable maternal deaths has not changed and remained around 50%. These results emphasize that reducing the MMR is possible, for this, a better understanding of its determinants is essential. The second work explored regional disparities of maternal mortality. The results showed that the risk of postpartum maternal death was higher, after taking women's individual characteristics into account, in the overseas districts (DOM) but also in Ile-de-France, compared with the rest of metropolitan France; we thus deduce that factors related to care may be involved.The relevance of lessons learned from the study of maternal mortality depends on the validity of the data used. The last work assessed the pitfalls of routine mortality statistics to study the frequency and profile of maternal mortality. The underestimation of MMR in mortality statistics has decreased significantly over time. However, inaccuracies are greater than suggested by the MMR; the routine statistics failed to identify one third of the maternal deaths identified by the ENCMM and the causes profile differs from that resulting from the ENCMM

Understanding regional differences in maternal mortality: a national case-control study in France.: Geographic disparities in maternal mortality

International audiencePlease cite this paper as: Saucedo M, Deneux-Tharaux C, Bouvier-Colle M. Understanding regional differences in maternal mortality: a national case-control study in France. BJOG 2012;119:573-581. Objectives To assess the risk of postpartum maternal death associated with region, and to examine whether the quality of care received by the women who died differed by region. Design A national case-control study. Setting France. Population Selected from recent nationwide surveys, 328 postpartum maternal deaths from 2001 through 2006 as cases; and a representative sample (n = 14 878) of women who gave birth in 2003 as controls. Methods Crude and adjusted odds ratios (aOR) of maternal death associated with region were calculated with logistic regression, and the quality of care for women who died was compared according to region with chi-square tests or Fisher's exact tests. Main outcome measures Risk of postpartum maternal death associated with region, and quality of care. Results After adjustment for maternal age and nationality, the risk of maternal death was higher in the Ile-de-France region (aOR 1.6, 95% CI 1.2-2.0) and the overseas districts (aOR 3.5, 95% CI 2.4-5.0) than in the group for the rest of continental France. In both regions, the excess risk of death from haemorrhage, amniotic fluid embolism and hypertensive disorders was significant. In continental France, after further controlling for women's obstetric characteristics, the risk of maternal death in Ile-de-France remained higher (aOR 1.8. 95% CI 1.3-2.6). The women in the cases groups received suboptimal care more frequently in Ile-de-France than in the other continental regions (64% versus 43%, P = 0.01). Conclusions These results suggest that quality of care and organisation of health services may play a role in the differential risk of maternal mortality between regions in France. Research on severe maternal morbidity and its determinants is needed to clarify the mechanisms involved