Beneficios tributarios derivados de planes de responsabilidad social empresarial en la legislacion nacional vigente

69 p.La siguiente tesis no es autorizada por el autor para su difusion en formato digital.Existen en Chile normas jurídicas que consagran incentivos en materia tributaria resultantes de donaciones enmarcadas en planes de Responsabilidad Social Empresarial, pero su examen se complica dada la dispersión de dichas normas. Además, no existe en Chile un concepto legal de Responsabilidad Social Empresarial. La investigación busca definir Responsabilidad Social Empresarial, y detectar los beneficios tributarios específicos que contempla la ley para los contribuyentes que desarrollen planes este tipo. Apunta entonces a determinar cómo el Fisco puede, a través de incentivos tributarios, promover la cooperación de privados en la consecución del fin último del Estado, el bien común. El objetivo de este proyecto es elaborar una guía de ventajas que permita estimular a la empresa a desarrollar conductas de carácter social, dirigidas al crecimiento de nuestro país, y a acortar la brecha que, dados los vaivenes de la economía, se ha generado entre quienes tienen más, y quienes tienen menos

Investigación en matemáticas, economía y ciencias sociales

El resultado de este libro que reune inquietudes académicas en torno a temas tan estudiados como los que están alrededor del maíz, del frijol o del café; y tan contemporáneos como las aplicaciones concretas de las ciencias ya citadas, al estudio de la adopción del comercio electrónico en empresas del sector agroindustrial o, el caso de la generación de biogas o energía eléctrica por medio de biodigestores. Al editar este texto e incorporarlo a la bibliografía de los temas de referencia, se enriquecen opciones de consulta para los estudiosos de esos temas en general; pero también para interesados en aspectos tan específicos como la cadena de suministro del mercado hortofrutícola en Texcoco

Vasa previa in singleton pregnancies: Diagnosis and clinical management based on an international expert consensus

There are limited data to guide the diagnosis and management of vasa previa. Currently, what is known is largely based on case reports or series and cohort studies. (s): To systematically collect and classify expert opinions and achieve consensus on the diagnosis and clinical management of vasa previa using focus group discussions (FGD) and a Delphi technique. A four-round FGD and a three-round Delphi survey of an international panel of experts on vasa previa were conducted. Experts were selected based on their publication record on vasa previa. First, we convened an FGD panel of 20 experts and agreed on which issues were unresolved in the diagnosis and management of vasa previa. A three-round anonymous electronic survey was then sent to the full expert panel. Survey questions were presented on the diagnosis and management of vasa previa that the experts were asked to rate on a 5-point Likert scale (from strongly disagree = 1 to strongly agree = 5). Consensus was defined as a median score of 5. Following responses to each round, any statements that had median scores of 3 or less were deemed to have had no consensus and excluded. Statements with a median score of 4 were revised and re-presented to the experts in the next round. Consensus and non-consensus statements were then aggregated. Sixty-eight international experts were invited to participate in the study, of which 57 participated. Experts were from 13 countries on five continents and have contributed to over 80% of published cohort studies on vasa previa, as well as national and international society guidelines. Completion rates were 84%, 93%, 91% for the first, second, and third rounds, respectively, and 71% completed all three rounds. The panel reached a consensus on 26 statements regarding the diagnosis and key points of management of vasa previa, including: 1) While there is no agreement on a distance between the fetal vessels and the cervical internal os to define vasa previa, the definition should not be limited to a 2 cm distance; 2) All pregnancies should be screened for vasa previa with routine examination for placental cord insertion and a color Doppler sweep of the region over the cervix at the second-trimester anatomy scan; 3) When a low-lying placenta or placenta previa is found in the second trimester, a transvaginal ultrasound with Doppler should be performed at around 32 weeks to rule out vasa previa; 4) Outpatient management of asymptomatic patients without risk factors for preterm birth is reasonable; 5)Asymptomatic patients with vasa previa should be delivered by scheduled cesarean between 35- and 37-weeks of gestation; and 6) There was no agreement on routine hospitalization, avoidance of intercourse, or use of 3-dimensional ultrasound for diagnosis of vasa previa. Through FGD and a Delphi process, an international expert panel reached consensus on the definition, screening, clinical management, and timing of delivery in vasa previa, which could inform the development of new clinical guidelines. [Abstract copyright: Copyright © 2024. Published by Elsevier Inc.

Analisis del elemento subjetivo o dolo en el delito tributario

107 p.La presente Memoria de Prueba lleva por nombre “Análisis del Elemento Subjetivo o Dolo en el Delito Tributario”, y tiene por objeto analizar las expresiones subjetivas que el Código Tributario utiliza en los tipos penales, en especial, las referidas a su artículo 97. Mediante este estudio, podremos dar cuenta de la naturaleza especial del ilícito Tributario, y la calidad especialísima que le otorgan estas locuciones, que como se verá, tienen consecuencias bastante relevantes desde el punto de vista procesal Penal Tributario. Creemos que con este análisis se dejan a la luz irregularidades legales, debido a la mala técnica legislativa utilizada por el legislador tributario, lo que como se verá más adelante, en nada favorecen la posición del presunto infractor. Esperamos este trabajo pueda aportar algo a la creemos, escasa doctrina al respecto

Discordant blood flow velocity waveforms in left and right brachial arteries in growth-retarded fetuses

Objective: To determine if the increase in cerebral blood flow (''brain-sparing'' effect) with fetal hypoxemia is associated with discordant hemodynamics in the upper extremities