24 research outputs found

    SOF’S TASK DURING PEACETIME: OPERATIONALIZING A LEGAL RESISTANCE FORCE

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    Vulnerable small countries may choose a Comprehensive Defense strategy with an Asymmetric Defense Component (ADC) to deter or repel a more powerful invading force by becoming an “indigestible” nation. Analyzing the most recent case studies of Russia waging war on all fronts, this thesis attempts to discover what specific role Romanian Special Operations Forces (ROU SOF) should play in operationalizing a national resistance force. It identifies five factors that most significantly influenced the outcome of the analyzed conflicts. Furthermore, it emphasizes four implications for Romanian political and military decision makers in order to increase ROU SOF’s performance in operationalizing a capable ADC during peacetime. The three main recommendations for ROU SOFs are to change its previous fighting mindset, properly educate all the other organizations that comprise the national defense layer, and constantly exercise and evaluate the performance of all components, especially that of the ADC.Major, Romanian Land ForcesApproved for public release. Distribution is unlimited

    The Incapacity of the Married Woman in Interwar Romania: from the Issue of Legislative Unification to the Possibility of Practising Advocacy

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    The incapacity of the married woman in interwar Romanian law is analyzed in the general context of the legal system of that period, which raises the question of legislative unification. From the perspective of the Romanian legal tradition in this field, but also of positive law, the doctrine and case law have clarified several relevant aspects. An interesting 1920 debate concerned the possibility for women to practice the profession of lawyer. The arguments brought by one side or the other reconstruct, to a great extent, the general attitudes regarding the incapacity of women in private law. In the field of equal political rights, the Constitution of 1923 stipulated the need for special rules “voted by a two–thirds majority” to establish “the conditions under which women can exercise political rights”. The ordinary legislature was to decide, sometime in the future, whether, at this level, it would establish a full equality of women and men, or whether it would grant women only in part a number of political rights which men had

    GRILLA: Grouping Recall Least Lazy Algorithm. Modelo matemático para cobranza selectiva usando técnicas de aprendizaje automático

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    Considerando las actividades misionales que tiene la empresa, en el ejercicio de efectuar el cobro de la cartera asignada al BPO, se han identificado clientes que requieren mayor grado de esfuerzo para lograr el objetivo de recaudo o abono a la obligación, adicional, se han observado clientes que no requieren gestión efectiva o su grado de esfuerzo es mínimo para cancelar el valor vencido o efectuar abonos, ya que ellos mismos se encargan de realizar sus pagos en periodos de tiempo determinados. En la actualidad el área de cobranza efectúa el proceso de recaudo a la cartera asignada sin un parámetro que indique cuales son los clientes que realizan sus pagos sin requerir gestiones catalogadas como efectivas, es decir, no necesitan ser contactados por asesor para cumplir con sus obligaciones, produciendo entonces un desgaste de tiempo del asesor de cobranza y un inconformismo por parte del cliente; por esta razón, se busca desarrollar un método matemático con técnicas de aprendizaje de máquinas que permita inferir que clientes cumplen con los criterios de auto cura

    CINIIF 23: la incertidumbre frente a los tratamientos del impuesto a las ganancias y la evaluación de su impacto de sus procesos operativos en los estados financieros de las empresas del sector eléctrico en Perú en el año 2019

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    En el presente trabajo de investigación se busca dar a conocer sobre los posibles impactos que tendrá la aplicación de la Norma de Interpretación Financiera 23: La Incertidumbre frente a los Tratamientos del impuesto a las Ganancias, en las empresas del sector eléctrico peruano, durante el periodo 2019. Esto debido a que, la norma indica cómo se aplican los requisitos de reconocimiento y medición de la NIC 12: Impuesto a las Ganancias cuando existe incertidumbre sobre los tratamientos del impuesto a las ganancias. La CINIIF 23 define un tratamiento impositivo incierto como aquel respecto al cual existe incertidumbre sobre si la autoridad tributaria lo considerará conforme con la legislación tributaria actual. Un tratamiento impositivo incierto puede encontrarse referido a la deducción de un gasto, naturaleza gravable de un ingreso, procedencia de beneficios tributarios, entre otros; conllevando a nuevos cambios frente al cálculo de una provisión en base a la nueva metodología de medición que establece la norma. Estos impactos son explicados a detalle en el presente trabajo, para de esta manera contar con mayor entendimiento y visibilidad de la norma. El principal objetivo de la investigación es determinar el impacto en los estados financieros, con la aplicación de la CINIIF 23, en el sector eléctrico peruano en el periodo 2019. Específicamente, el impacto financiero y tributario dado por la norma, así como la determinación a revelar por contingencias en casos posibles y probables. El presente trabajo de investigación se ha desarrollado en cinco capítulos, en el Capítulo I, se ha desarrollado el Marco Teórico, donde se tocaron los puntos relacionados con el tema principal; después, en el Capítulo II, Plan de Tesis, se describió el problema de la investigación sobre el impacto financiero y tributario por los procesos operativos en los estados financieros de las empresas del sector eléctrico peruano con la implementación de la CINIIF 23, también se describe los objetivos, como las hipótesis generales y específicas; luego, en el Capítulo III, Metodología de la Investigación, se definió el tipo de investigación a realizar. Adicional a esto, se calculó el tamaño de la muestra para el análisis cuantitativo y cualitativo. Posterior a esto, en el Capítulo IV, Desarrollo, se aplicaron los instrumentos de entrevistas y encuestas. Así como también, se desarrolló un caso práctico para determinar el impacto de la CINIIF 23. Por último, en el Capítulo V, Análisis de Resultados, el cual, la investigación determinó el impacto de la norma en los estados financieros de las compañías del sector eléctrico peruano, producto de los procesos operativos del sector y las operaciones inciertas identificadas que se evaluó bajo los alcances de la CINIIF 23: La Incertidumbre Frente a los Tratamientos del Impuesto a las Ganancias. Finalmente se dieron conclusiones y recomendaciones del tema investigado.In this research work, we seek to know about the possible changes that the application of the Financial Interpretation Standard 23 will have: Uncertainty over Income Tax Treatments, in the Peruvian electricity sector companies, during the period 2019. This is because the standard indicates how the recognition and measurement requirements of IAS 12 "Income Tax" are affected when there is uncertainty about income tax treatments. IFRIC 23 defines an uncertain tax treatment as that regarding which there is uncertainty about whether the tax authority will consider it in accordance with current tax legislation. An uncertain tax treatment may be referred to the deduction of an expense, the taxable nature of an income, the origin of tax benefits, among others. Leading to new changes compared to the calculation of a provision based on the new measurement methodology established by the standard. These impacts are explained in detail in this work, in order to have a better understanding and visibility of the standard. The main objective of the investigation is to determine the impact on the Financial Statements, with the application of IFRIC 23, in the Peruvian electricity sector in the period 2019. Specifically, the financial and tax impact given by the standard, as well as the determination to disclose for contingencies in possible and probable cases. The present research work has been developed in five chapters, in Chapter I, the Theoretical Framework has been developed, where the points related to the main theme were touched; then, in Chapter II, Thesis Plan, the problem of research on the financial and tax impact of the operational processes in the financial statements of companies in the Peruvian electricity sector with the implementation of IFRIC 23 was described, also described the objectives, such as general and specific hypotheses; then, in Chapter III, Research Methodology, the type of research to be carried out was defined. In addition to this, the sample size was calculated for quantitative and qualitative analysis. After this, in Chapter IV, Development, the interview and survey instruments were applied. As well as, a case study was developed to determine the impact of IFRIC 23. Finally, in Chapter V, Analysis of Results, which, the investigation determined the impact of the standard on the financial statements of companies in the sector Peruvian electricity, product of the operational processes of the sector and the identified uncertain operations that were evaluated under the scope of IFRIC 23: Uncertainty over Income Tax Treatments. Finally, conclusions and recommendations were given on the subject under investigation.Tesi

    RESEARCH CONCERNING THE ORGANIC CARBON QUANTITY OF NATIONAL PARK PIATRA CRAIULUI AND THE C/N RATIO

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    Abstract In our country we have 25 National and Natural Parks of 552,174.8

    Promoção de Crescimento de Lotus Corniculatus l. E avena Strigosa Schreb pela Inoculação Conjunta de Trichoderma harzianum e rizóbio

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    Além da fixação de nitrogênio (N) em simbiose com leguminosas, os rizóbios também podem promover o crescimento vegetal em gramíneas pela produção de ácido indol-acético (AIA), hormônio pertencente ao grupo das auxinas. Outro grupo de microrganismos associados à promoção de crescimento vegetal são as espécies do gênero Trichoderma. Além disso, existem evidencias que espécies de Trichoderma podem favorecer a nodulação de leguminosas por rizóbios. O presente trabalho teve como objetivo avaliar a promoção de crescimento em plantas de duas espécies forrageiras, Lotus corniculatus L. (cornichão) e Avena strigosa Schreb (aveia preta), pela inoculação com isolados de rizóbio e Trichoderma harzianum (produto inoculante comercial) em experimento realizado em vasos com mistura esterilizada de areia e vermiculita, em casa de vegetação. Testou-se a inoculação de cinco bactérias fixadoras de nitrogênio (UFRGS Lc322; UFRGS Lc434; UFRGS Lc524; SEMIA816 e U510) em sementes pré-germinadas de aveia preta e cornichão, tanto isoladamente quanto em conjunto com o fungo T. harzianum. Os tratamentos inoculados foram comparados a controles, os quais receberam diferentes níveis de adubação nitrogenada: 0 e 80 Kg N ha-1 para o cornichão; e 40 e 80 Kg N ha-1 para a aveia preta. A inoculação com os rizóbios, isoladamente e em mistura com T. harzianum, promoveu o aumento do nitrogênio mineral absorvido e da massa vegetal da parte aérea das plantas de aveia preta, em comparação ao tratamento controle sem inoculação (Controle +N/2), não havendo diferenças quanto ao teor de N da parte aérea, entre os tratamentos inoculados e o tratamento controle sem inoculação que recebeu o dobro de nitrogênio (Controle +N). A exceção foi o tratamento UFRGS Lc434 +T. harzianum, o qual não diferiu do Controle +N/2. Nas condições de condução do experimento, em casa de vegetação, houve maior estimulo à produção de massa seca da parte aérea das plantas de aveia preta inoculadas com os rizóbios SEMIA816, UFRGS Lc434 e UFRGS Lc524, isoladamente. Nos testes com L. corniculatus, a produção de massa seca e o teor de nitrogênio total acumulado na parte aérea do tratamento Controle +N não diferiram das plantas dos tratamentos inoculados com os rizóbios SEMIA816 e UFRGS Lc524, isoladamente, e dos tratamentos inoculados com os rizóbios em conjunto com o T. harzianum (U510 +T. harzianum, SEMIA816 +T. harzianum, UFRGS Lc322 +T. harzianum, e UFRGS Lc524 +T. harzianum), o que evidencia que os rizóbios inoculados foram eficientes na fixação de nitrogênio atmosférico em simbiose com plantas de L. corniculatus

    Diagnostic performance and clinical impact of Ga-68-PSMA-11 PET/CT imaging in early relapsed prostate cancer after radical therapy: a prospective multicenter study (IAEA-PSMA study)

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    Biochemical recurrence (BCR) is a clinical challenge in prostate cancer (PCa) patients, as recurrence localization guides subsequent therapies. The use of PET with prostate-specific membrane antigen (PSMA) provides better accuracy than conventional imaging practice. This prospective, multicenter, international study was performed to evaluate the diagnostic performance and clinical impact of PSMA PET/CT for evaluating BCR in PCa patients in a worldwide scenario. METHODS : Patients were recruited from 17 centers in 15 countries. Inclusion criteria were histopathologically proven prostate adenocarcinoma, previous primary treatment, clinically established BCR, and negative conventional imaging (CT plus bone scintigraphy) and MRI results for patients with PSA levels of 4-10 ng/mL. All patients underwent PET/CT scanning with 68Ga-PSMA-11. Images and data were centrally reviewed. Multivariate logistic regression analysis was applied to identify the independent predictors of PSMA-positive results. Variables were selected for this regression model on the basis of significant associations in the univariate analysis and previous clinical knowledge: Gleason score, the PSA level at the time of the PET scan, PSA doubling time, and primary treatment strategy. All patients were monitored for a minimum of 6 mo. RESULTS : From a total of 1,004 patients, 77.7% were treated initially with radical prostatectomy and 22.3% were treated with radiotherapy. Overall, 65.1% had positive PSMA PET/CT results. PSMA PET/CT positivity was correlated with the Gleason score, PSA level at the time of the PET scan, PSA doubling time, and radiotherapy as the primary treatment (P < 0.001). Treatment was modified on the basis of PSMA PET/CT results in 56.8% of patients. PSMA PET/CT positivity rates were consistent and not statistically different among countries with different incomes. CONCLUSION : This multicenter, international, prospective trial of PSMA PET/CT confirmed its capability for detecting local and metastatic recurrence in most PCa patients in the setting of BCR. PSMA PET/CT positivity was correlated with the Gleason score, PSA level at the time of the PET scan, PSA doubling time, and radiotherapy as the primary treatment. PSMA PET/CT results led to changes in therapeutic management in more than half of the cohort. The study demonstrated the reliability and worldwide feasibility of PSMA PET/CT in the workup of PCa patients with BCR.Partially funded by IAEA.https://jnm.snmjournals.orghj2023Nuclear Medicin

    Puesta de un plan de monitoreo, acompañamiento y evaluacion para la mejora de la gestión curricular en el nivel primario de la i.e. n° 00531 “césar vallejo mendoza” del centro poblado de buenos Aires, distrito y provincia de Moyobamba, 2019. propuesta de plan de monitoreo, acompañamiento y evaluacion para fortalecer la gestión curricular del nivel primario de la ie n° 00021 “ricardo palma” del centro poblado de Pueblo Libre, distrito y provincia de Moyobamba region San Martin.

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    Tesis de segunda especialidadEl presente plan de acción tiene como objetivo principal Diseñar una propuesta de plan de mejora de monitoreo, acompañamiento y evaluación pedagógico a los docentes del nivel primaria, de la I.E. N° 00021 “Ricardo Palma” del centro poblado de Pueblo Libre, distrito y provincia de Moyobamba, este plan de acción se tiene que implementar y desarrollar en lo sucesivo con todos los docentes del nivel primaria y dado que su población total forma parte de la muestra que vienen a ser un total de 10 maestros, quienes serán intervenidos de acuerdo al plan de intervención, con la finalidad de mejorar sus prácticas en el proceso enseñanza aprendizaje y así mejorar los resultados académicos en los estudiantes, consecuentemente fortalecer el compromiso de la Gestión Escolar, por la cual se ha determinado la propuesta de Investigación Acción Participativa. Según Roberts, como se citó en Hernández et al (2014, p 501) “En estos diseños se resuelven una problemática o implementan cambios, pero en ello intervienen de manera más colaborativa y democrática uno o varios investigadores y participantes o miembros de la comunidad involucrada”. La presente propuesta de plan de acción comprende la identificación del problema, sus causas y los efectos que produce; luego de ello se formularon el objetivo general y los específicos, asimismo las respectivas metas, luego se asoció una determinada estrategia con sus respectivas actividades, responsable y materiales
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