Carga impositiva sobre las pymes en la actualidad y perspectivas futuras

La carga tributaria sobre las pymes en Argentina y perspectivas futuras, ha sido objeto de diversas investigaciones. Lo consideramos un tema de vital importancia en la actualidad del país ya que tanto en forma directa como indirecta , este tópico afecta a la gran mayoría de la población de este país. La presente investigación se propone conocer el impacto de la estructura tributaria actual en las pequeñas y medianas empresas y perspectivas en un futuro próximo. El presente estudio consiste en un análisis descriptivo, bajo un enfoque cuantitativo. La metodología que se aplicó consistió en un detallado estudio de material especializado y conversaciones y entrevistas directas con miembros pertenecientes a este tipo de empresas. Los resultados indican que: 1) La carga tributaria sobre este tipo de empresas provoca y/o pone en peligro la subsistencia y la estructura económica y financiera de las Pymes. 2) La presión tributaria se encuentra entre las principales preocupaciones de quienes dirigen este tipo de empresas. 3) Resulta necesario en forma urgente la iniciativa por parte del estado de promover reformas y/o medidas que les permita a este tipo de empresas sobrevivir a esta crítica situación y poder retomar su actividad y así poder evitar el cierre de gran parte de ellas y por ende la pérdida de numerosos puestos de trabajo.Fil: Cantú, Lucas Gabriel. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas.Fil: Caprioli, Pablo Nicolás. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas.Fil: Scuderi, Gianni. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas

DORSAL FIN PHOTOIDENTIFICATION: TOOL FOR LONG TERM STUDIES OF WHITE SHARK (CARCHARODON CARCHARIAS) BEHAVIOUR

Studying the behaviour of the White Shark is a recent and big challenge. Optimising the photoidentification of White Shark dorsal fins is a basic goal, in order to compare ehavioural information in both immature and mature specimens and between females and males. During a 6 years research, from 2009 to 2014, we observed about 296 sharks and 8 specimens were resighted several times. Data about sex, sizes, environmental conditions and behaviours were collected. This is the first step to develop a more complex database in which include all the observed behaviors for each shark in different environmental conditions over the years. The final goal is to share the information we have collected with other research groups operating in other geographic areas working on other populations of white shark

Engineering of Nanostructured WO3 Powders for Asymmetric Supercapacitors

Transition metal oxide nanostructures are promising materials for energy storage devices, exploiting electrochemical reactions at nanometer solid–liquid interface. Herein, WO3 nanorods and hierarchical urchin-like nanostructures were obtained by hydrothermal method and calcination processes. The morphology and crystal phase of WO3 nanostructures were investigated by scanning and transmission electron microscopy (SEM and TEM) and X-ray diffraction (XRD), while energy storage performances of WO3 nanostructures-based electrodes were evaluated by cyclic voltammetry (CV) and galvanostatic charge–discharge (GCD) tests. Promising values of specific capacitance (632 F/g at 5 mV/s and 466 F/g at 0.5 A/g) are obtained when pure hexagonal crystal phase WO3 hierarchical urchin-like nanostructures are used. A detailed modeling is given of surface and diffusion-controlled mechanisms in the energy storage process. An asymmetric supercapacitor has also been realized by using WO3 urchin-like nanostructures and a graphene paper electrode, revealing the highest energy density (90 W × h/kg) at a power density of 90 W × kg−1 and the highest power density (9000 W/kg) at an energy density of 18 W × h/kg. The presented correlation among physical features and electrochemical performances of WO3 nanostructures provides a solid base for further developing energy storage devices based on transition metal oxides

The Pierre Auger Observatory: Contributions to the 33rd International Cosmic Ray Conference (ICRC 2013)

Contributions of the Pierre Auger Collaboration to the 33rd International Cosmic Ray Conference, Rio de Janeiro, Brazil, July 201