Planificacion tributaria para un profesional.

101 p.En esta memoria se dará a conocer cual es la alternativa de tributación mas conveniente, para una persona que desarrolle una actividad independiente, ya sea como profesional u otra ocupación lucrativa, para pagar menos impuestos, dentro del marco legal. En el desarrollo del tema se tendrán en cuenta ciertos supuestos que permitirán determinar la opción optima de tributación para un profesional individual o constituido como sociedad de profesionales. La metodología a utilizar para resolver el problema planteado, es el análisis de documentos relacionados con este tema. Posteriormente se realizara un caso practico que consistirá en una planificación tributaria para un profesional. Finalmente, se darán a conocer las conclusiones respecto a este tema y las recomendaciones para que las personas que lo deseen realicen sus planificaciones, teniendo en cuenta que deben hacerlo dentro de lo que la ley establece y que estas, en muchos casos, son únicas y particulares para cada persona

Iconicidade e produtividade na língua brasileira de sinais: a dupla articulação da linguagem em perspectiva

Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro de Comunicação e Expressão, Programa de Pós-Graduação em Linguística, Florianópolis, 2012Esta pesquisa é uma investigação sobre o princípio da dupla articulação da linguagem nas línguas humanas, com foco sobre o modo como a produtividade e a economia se manifestam numa língua de sinais. Tradicionalmente, de acordo com o princípio da dupla articulação da linguagem, propõe-se que a formação de um sinal envolva três parâmetros principais, a configuração de mão, o movimento e a locação, que isoladamente não carregam significado mas que, quando combinados, permitem a criação de unidades com significado ou morfemas. A hipótese deste trabalho, porém, é a de que tais parâmetros tenham significados icônicos em princípio, e para explorar essa hipótese nós analisamos nesta pesquisa uma configuração de mão específica, conhecida mais tecnicamente como "gesto de pinçar" e mais popularmente como "gesto de OK", investigando se a sua motivação em diferentes sinais poderia estar relacionada ao gesto instrumental de manipular objetos bem pequenos. Para fazer isso, todos os sinais compostos por essa configuração de mão foram selecionados de um dicionário digital da Libras e analisados. Apesar das limitações do corpus, os resultados sugerem que essa base icônica está de fato presente na língua de sinais, desse modo estimulando novas pesquisas sobre a motivação icônica dos sinais e seus elementos formacionais.Abstract : This research is an investigation on the principle of duality of patterning in human languages, with a focus on how productivity and economy is manifested in a sign language. Traditionally, following the duality of patterning principle, it is proposed that the formation of a sign involves three main parameters, hand configuration, movement, and location, which do not carry meaning in isolation but which allow for the constitution of meaningful units or morphemes when combined. The hypothesis of this work, however, is that such parameters do hold iconic meanings in principle, and to explore this hypothesis we analyse in this research a specific hand configuration, known technically as precision grip and more widely as the #OK gesture., investigating whether its motivation in different signs could be related to the instrumental gesture of manipulating very small objects. In order to do that, all signs composed by this hand configuration were selected from a digital Libras dictionary and analysed. Despite the limitations of the corpus, results suggest that such iconic basis is indeed present in sign language, thus encouraging further research on the iconic motivation of signs and its formational elements

Risaralda: competitividad y desarrollo regional. Generación de un lenguaje común entre actores

Risaralda convive con procesos de globalización con los cuales cada vez se tienen menos barreras y, por tanto, estar preparados para competir en este escenario es un imperativo para la región. La búsqueda de la competitividad es uno de los caminos posibles. El mejoramiento de los niveles de competitividad de la región no es solo tarea del sector empresarial sino que implica un trabajo en la sociedad en todos los niveles dirigentes. Uno de los mecanismos que permiten su mejoramiento es el desarrollo de estudios de futuro y, dentro de ellos, el uso de la prospectiva como herramienta. En este contexto es importante definir los principales retos del departamento de Risaralda en materia de competitividad y las acciones que se deben emprender por parte de los actores de desarrollo regional

Criterios de implementación ISO 14000:2015, Caso de Estudio Empresa Ecocapital E.S.P

Tabla No 1. Maquinaria utilizada/ Tabla No 2. Criterios de Evaluación del mantenimiento de equipos/ Tabla No 3. Materias primas utilizadas en los sistemas de tratamiento/ imagen diagrama de flujo con etapas del proceso/ imagen de matriz de impactos ambientales/ Figura No 1 Resumen normatividad residuos peligrosos e imagen del ciclo PHVAAl realizar la auditoría interna se puede apreciar que Ecocapital cuenta con personal especializado en el Manejo Integral de Residuos Sólidos Peligrosos (Respel), para la efectividad de los procesos han implementado el uso de equipos y maquinaria con alta tecnología al igual que la flota vehicular que es monitoreada constantemente. En cuanto al sistema de tratamiento de Respel, la entidad ha diseñado un Plan de Manejo Ambiental resaltando la responsabilidad ambiental, obteniendo certificación ISO 14001de 2004, la cual debe ser actualizada por ISO 14001 de 2015, la cual ayudará a la mejora de hallazgos que se pudieron apreciar al momento de auditar cada proceso en sus diferentes áreas; como el permiso de vertimientos, sistema de tratamiento de aguas residuales, disposición final de Respel y emisiones atmosféricas producto del proceso de esterilización en las autoclaves. Pese a las certificaciones obtenidas (normas de Gestión de Calidad NTC GP 1000:2009 e ISO 9001:2008, Gestión Ambiental ISO 14001:2004 y Sistema de Gestión en Seguridad y Salud Ocupacional OHSAS 18001:2007), se puede analizar que hay falencias que ponen en riesgo a la organización por las afectaciones ambientales, por lo que se hace urgente y oportuno la comunicación con la alta dirección y poner en evidencia los hallazgos detectados, para que a su vez se tomen la medidas correctivas evitando a futuro sanciones por parte de las autoridades ambientales que perjudicaran a Ecocapital y todo su equipo de colaboradores y contratistas, teniendo en cuenta la gran labor que desarrolla la organización al medio ambiente y a la comunidad en general.When carrying out the internal audit, it can be seen that Ecocapital has personnel specialized in the Comprehensive Management of Dangerous Solid Waste (Respel), for the effectiveness of the processes they have implemented the use of equipment and machinery with high technology, as well as the vehicle fleet that it is constantly monitored. Regarding the Respel treatment system, the entity has designed an Environmental Management Plan highlighting environmental responsibility, obtaining ISO 14001 certification from 2004, which must be updated by ISO 14001 from 2015, which will help to improve the findings that are They were able to appreciate when auditing each process in its different areas; such as the dumping permit, wastewater treatment system, final disposal of Respel and atmospheric emissions resulting from the sterilization process in autoclaves. Despite the certifications obtained (NTC GP 1000: 2009 and ISO 9001: 2008 Quality Management standards, ISO 14001: 2004 Environmental Management and OHSAS 18001: 2007 Occupational Health and Safety Management System), it can be analyzed that there are shortcomings that they put the organization at risk due to environmental damage, which is why communication with senior management is urgent and timely and the detected findings are highlighted, so that in turn corrective measures are taken, avoiding future sanctions by the environmental authorities that harm Ecocapital and its entire team of collaborators and contractors, taking into account the great work carried out by the organization for the environment and the community in general

Modelo de implementación de TIC en el sector transporte de la ciudad de Barranquilla utilizando dinámica de sistemas

A través de la implementación de las tecnologías de la información y la comunicación, se pretende disminuir en gran medida los factores ocasionados por la inestabilidad en el sistema de transporte. El objetivo es diseñar un modelo del sector transporte de la ciudad de Barranquilla con implementación de TIC utilizando la dinámica de sistemas. Para el cumplimento de tal objetivo se utilizó la dinámica de sistemas como herramienta metodológica para interpretar las características del sistema en cuestión y así determinar las interacciones de sus factores y las estructuras que conforman el comportamiento organizacional y los procesos de gestión de producción de servicios. El modelo aplicado es el de gestión ya que las relaciones estructurales son los puntos fundamentales de la construcción del mismo, luego se propone la construcción de los diagramas causales o diagramas de Forrester los cuales son implementados en el software de simulación Vensim que permiten construir modelos a través de diagramas causales o en versión texto. Con la obtención de este modelo se propone un mejoramiento en la movilidad como solución de los trancones ocasionados por un fenómeno natural como los arroyos o por los ocasionados por las horas picos.Through the implementation of information technologies and communication, it is intended to greatly reduce the instability caused by factors in the transportation system. The goal is to design a model of the transport sector in the city of Barranquilla with ICT implementation using system dynamics. To fulfill this objective we used the system dynamics as a methodological tool to interpret the characteristics of the system in question and determine the interactions of its factors and structures that shape organizational behavior and processes of production management services. The model applied is the management and structural relations are the key points of its construction, then proposes the construction of causal diagrams or Forrester diagrams which are implemented in Vensim simulation software to build models that allow through causal diagrams or text version. By obtaining this model proposes an improvement in mobility as a solution to traffic jams caused by natural phenomena such as streams or those caused by the peak hours

Efecto del endeudamiento estudiantil en salud mental y bienestar subjetivo de estudiantes de educación superior de Chile

Objetivo: Identificar en qué medida la salud mental y bienestar subjetivo son predichas por el endeudamiento por motivos de estudio en estudiantes universitarios de la ciudad de Temuco, Chile. Método: Una muestra no probabilística de 151 estudiantes universitarios de quinto año o superior de su respectiva carrera universitaria respondió a medidas de salud mental (DASS-21), de bienestar subjetivo (satisfacción con la vida y felicidad subjetiva), y del nivel de endeudamiento asumido para financiar sus estudios universitarios. Los análisis incluyeron regresiones lineales múltiples jerárquicas donde se incluyeron como variables independientes la variable género en un primer paso y el endeudamiento por créditos universitarios en el segundo paso. En cada regresión se incluyó un factor de salud mental y de bienestar subjetivo como variable dependiente. Resultados: Resultados indican que el endeudamiento por motivos de estudio predice significativamente satisfacción con la vida (F(2, 148) = 5,95, p = 0,003, R2 Adjusted = 0,06; β = -0,16, p = 0,049), pero no predice felicidad subjetiva (p = n.s.) (factores de bienestar subjetivo), sintomatología depresiva (p = n.s.), ansiosa (p = n.s.), ni estrés (p = n.s.) (factores de salud mental). Conclusión: Resultados del estudio sugieren que los estudiantes universitarios pudieran percibir el endeudamiento estudiantil como una inversión hacia el futuro lo que pudiera operar como un factor protector de su salud mental y bienestar subjetivo

In Utero Exposure to Antiretroviral Drugs: Effect on Birth Weight and Growth Among HIV-exposed Uninfected Children in Brazil.

BACKGROUND There are concerns about the effects of in utero exposure to antiretroviral drugs (ARVs) on the development of HIV-exposed but uninfected (HEU) children. The aim of this study was to evaluate whether in utero exposure to ARVs is associated with lower birth weight/height and reduced growth during the first 2 years of life. METHODS This cohort study was conducted among HEU infants born between 1996 and 2010 in Tertiary children's hospital in Rio de Janeiro, Brazil. Weight was measured by mechanical scale, and height was measured by measuring board. Z-scores for weight-for-age (WAZ), length-for-age (LAZ) and weight-for-length were calculated. We modeled trajectories by mixed-effects models and adjusted for mother's age, CD4 cell count, viral load, year of birth and family income. RESULTS A total of 588 HEU infants were included of whom 155 (26%) were not exposed to ARVs, 114 (19%) were exposed early (first trimester) and 319 (54%) later. WAZ were lower among infants exposed early compared with infants exposed later: adjusted differences were -0.52 (95% confidence interval [CI]: -0.99 to -0.04, P = 0.02) at birth and -0.22 (95% CI: -0.47 to 0.04, P = 0.10) during follow-up. LAZ were lower during follow-up: -0.35 (95% CI: -0.63 to -0.08, P = 0.01). There were no differences in weight-for-length scores. Z-scores of infants exposed late during pregnancy were similar to unexposed infants. CONCLUSIONS In HEU children, early exposure to ARVs was associated with lower WAZ at birth and lower LAZ up to 2 years of life. Growth of HEU children needs to be monitored closely

Anti-neoplastic drugs increase caveolin-1-dependent migration, invasion and metastasis of cancer cells

Indexación: Scopus.Expression of the scaffolding protein Caveolin-1 (CAV1) enhances migration and invasion of metastatic cancer cells. Yet, CAV1 also functions as a tumor suppressor in early stages of cancer, where expression is suppressed by epigenetic mechanisms. Thus, we sought to identify stimuli/mechanisms that revert epigenetic CAV1 silencing in cancer cells and evaluate how this affects their metastatic potential. We reasoned that restricted tissue availability of anti-neoplastic drugs during chemotherapy might expose cancer cells to sub-therapeutic concentrations, which activate signaling pathways and the expression of CAV1 to favor the acquisition of more aggressive traits. Here, we used in vitro [2D, invasion] and in vivo (metastasis) assays, as well as genetic and biochemical approaches to address this question. Colon and breast cancer cells were identified where CAV1 levels were low due to epigenetic suppression and could be reverted by treatment with the methyltransferase inhibitor 5'-azacytidine. Exposure of these cells to anti-neoplastic drugs for short periods of time (24-48 h) increased CAV1 expression through ROS production and MEK/ERK activation. In colon cancer cells, increased CAV1 expression enhanced migration and invasion in vitro via pathways requiring Src-family kinases, as well as Rac-1 activity. Finally, elevated CAV1 expression in colon cancer cells following exposure in vitro to sub-cytotoxic drug concentrations increased their metastatic potential in vivo. Therefore exposure of cancer cells to anti-neoplastic drugs at non-lethal drug concentrations induces signaling events and changes in transcription that favor CAV1-dependent migration, invasion and metastasis. Importantly, this may occur in the absence of selection for drug-resistance.http://www.oncotarget.com/index.php?journal=oncotarget&page=article&op=view&path[]=22955&path[]=7243

Cabbage and fermented vegetables : From death rate heterogeneity in countries to candidates for mitigation strategies of severe COVID-19

Large differences in COVID-19 death rates exist between countries and between regions of the same country. Some very low death rate countries such as Eastern Asia, Central Europe, or the Balkans have a common feature of eating large quantities of fermented foods. Although biases exist when examining ecological studies, fermented vegetables or cabbage have been associated with low death rates in European countries. SARS-CoV-2 binds to its receptor, the angiotensin-converting enzyme 2 (ACE2). As a result of SARS-CoV-2 binding, ACE2 downregulation enhances the angiotensin II receptor type 1 (AT(1)R) axis associated with oxidative stress. This leads to insulin resistance as well as lung and endothelial damage, two severe outcomes of COVID-19. The nuclear factor (erythroid-derived 2)-like 2 (Nrf2) is the most potent antioxidant in humans and can block in particular the AT(1)R axis. Cabbage contains precursors of sulforaphane, the most active natural activator of Nrf2. Fermented vegetables contain many lactobacilli, which are also potent Nrf2 activators. Three examples are: kimchi in Korea, westernized foods, and the slum paradox. It is proposed that fermented cabbage is a proof-of-concept of dietary manipulations that may enhance Nrf2-associated antioxidant effects, helpful in mitigating COVID-19 severity.Peer reviewe