Los libros electrónicos y su incidencia en la reducción de la evasión tributaria en empresas de la provincia de Huánuco 2017

The objective of this study was to determine the extent to which electronic books affect the reduction of tax evasion in the companies of the Province of Huánuco. The study method was basic, the level of research by its nature meets the characteristics to be an applied research of descriptive - evaluative, non - experimental level whose methodological design is correlational transactional. The result shows that the 6720 data obtained at 57.10% (3837) affirm that they agree that there is a significant relationship between e-books and the reduction of tax evasion in the companies of the Province of Huánuco, while 22.81% (1533) of the respondents manifest their disagreement and 20.09% (1350) do not know do not think about it. It is concluded that, electronic books through their dimensions: electronic books and information, affect the reduction of tax evasion through its dimensions: income tax, general sales tax, tax administration, in the companies of Huánuco, as has been demonstrated at the time of testing the general hypothesis by the chi-squared test.El presente trabajo tuvo como objetivo determinar en qué medida los libros electrónicos inciden en la reducción de la evasión tributaria en las empresas de la Provincia de Huánuco. El método de estudio fue básico, el nivel de investigación por su naturaleza reúne las características para ser una investigación aplicada de nivel descriptivo – evaluativo, no experimental cuyo diseño metodológico es transaccional correlacional. El resultado muestra que los 6720 datos obtenidos el 57.10% (3837) afirman que están de acuerdo que existe una relación significativa entre los libros electrónicos y la reducción de la evasión tributaria en las empresas de la Provincia de Huánuco, mientras que el 22.81% (1533) de los encuestados manifiestan su desacuerdo y 20.09% (1350) no saben no opinan al respecto. Se concluye que, los libros electrónicos a través de sus dimensiones: libros electrónicos e información, inciden en la reducción de la evasión tributaria a través de sus dimensiones: impuesto a la renta, impuesto general a las ventas, administración tributaria, en las empresas de Huánuco, tal como ha quedado demostrado al momento de efectuar la prueba de la hipótesis general mediante la prueba del chi cuadrado

Enantioselective isothiourea catalysed Michael-Michael-lactonisation cascade; synthesis of δ-lactones and 1,2,3,4-substituted cyclopentanes

The authors thank the EPSRC (ERTR – grant code EP/J500549/1; ABF - grant code EP/J018139/1), the Spanish government for a FPU Fellowship and the University of Seville (V Plan Propio de Investigación) for financial support (PER). This work was supported by the European Research Council under the European Union’s Seventh Framework Programme (FP7/2007–2013) ERC grant agreement no. 279850. ADS thanks the Royal Society for a Wolfson Research Merit Award.This manuscript describes the application of α,β-unsaturated acyl ammonium intermediates in a Michael-Michael-lactonisation cascade process to furnish δ-lactones. Generation of α,β-unsaturated acyl ammonium intermediates was achieved upon addition of isothiourea catalyst HyperBTM into α,β-unsaturated acid chlorides. Subsequent reaction with enonemalonates gave access to δ-lactones in 20-64% yield, 72.5:27.5 to 95:5 er and 81:19 to >95:5 dr. Additionally, application of a ring-opening protocol yielded1,2,3,4-substituted cyclopentanes in 28-77% yield, 76:24 to 98:2 er and 86:14 to >95:5 dr. Interestingly, highest er was observed at high reaction temperatures, with 70˚C proving optimal. This effect was investigated by conducting an Eyring analysis, which indicated that differential activation entropy rather than differential activation enthalpy is responsible for enantiodiscrimination in this process.PostprintPeer reviewe

Editorial

El Instituto Seminario de Historia Rural Andina de la Facultad de Ciencias Sociales de la Universidad Nacional Mayor de San Marcos se complace una vez más en ofrecer a la comunidad universitaria, a los colegas en las ciencias históricas, sociales y antropológicas, así como al público en general un nuevo volumen que, en esta oportunidad incluye un dossier con tres artículos referidos a la Amazonía, tres artículos originales y dos reseñas. La producción intelectual es una noble tarea que los docentes ejercen conjuntamente con sus labores de enseñanza-aprendizaje y la formación de nuevos profesionales. En este contexto la producción intelectual es una aspiración que se fortaleció bajo el impulso del llamado «grito de Córdoba de 1918», que inspiró una significativa transformación de los fines y objetivos de la universidad, entre ellos la investigación. Ese estímulo no se hizo esperar en el Perú toda vez que dos años después, en 1920, el Estado promulgó un nuevo instrumento jurídico para la educación superior, pero, como aseveró J. C. Tello en 1928, a pesar de los cambios introducidos la universidad pública proseguía mostrando un sesgo hacia la medicina y el derecho, y por eso mismo, no estaba en condiciones de cumplir sus «tres propósitos fundamentales»: profesional, científico, y cultural

Magnetization structure of a Bloch point singularity

Switching of magnetic vortex cores involves a topological transition characterized by the presence of a magnetization singularity, a point where the magnetization vanishes (Bloch point). We analytically derive the shape of the Bloch point that is an extremum of the free energy with exchange, dipole and the Landau terms for the determination of the local value of the magnetization modulus.Comment: 4 pages, 2 figure

The orbital period of the recurrent nova V2487 Oph revealed

We present the first reliable determination of the orbital period of the recurrent nova V2487 Oph (Nova Oph 1998). We derived a value of $0.753 \pm 0.016$ d ($18.1 \pm 0.4$ h) from the radial velocity curve of the intense He II $\lambda$4686 emission line as detected in time-series X-shooter spectra. The orbital period is significantly shorter than earlier claims, but it makes V2487 Oph one of the longest period cataclysmic variables known. The spectrum of V2487 Oph is prolific in broad Balmer absorptions that resemble a white dwarf spectrum. However, we show that they come from the accretion disc viewed at low inclination. Although highly speculative, the analysis of the radial velocity curves provides a binary mass ratio $q \approx 0.16$ and a donor star mass $M_2 \approx 0.21$ M$_\odot$, assuming the reported white dwarf mass $M_1 = 1.35$ M$_\odot$. A subgiant M-type star is tentatively suggested as the donor star. We were lucky to inadvertently take some of the spectra when V2487 Oph was in a flare state. During the flare, we detected high-velocity emission in the Balmer and He II $\lambda$4686 lines exceeding $-2000$ km s$^{-1}$ at close to orbital phase 0.4. Receding emission up to $1200$ km s$^{-1}$ at about phase 0.3 is also observed. The similarities with the magnetic cataclysmic variables may point to magnetic accretion on to the white dwarf during the repeating flares.Comment: Accepted for publication in MNRAS (October 9, 2023

A cross-sectional epidemiological study of domestic animals related to human leptospirosis cases in Nicaragua

Leptospirosis is one of the most extended zoonosis worldwide and humans become infected most commonly through contact with the urine of carrier animals, either directly or via contaminated water or soil. The aim in this study was to analyse the epidemiological behaviour of Leptospira spp., from domestic animals around the sites of human leptospirosis cases in Nicaragua, from 2007 through 2013. We report the results of a cross-sectional epidemiological study with a non-probability sampling of blood (n = 3050) and urine (n = 299) from Domestic Animals (DA) around the sites of human leptospirosis cases in Nicaragua. We analysed data obtained through Microscopic Agglutination Test (MAT), in-vitro culture, real time PCR and sequencing of lfb1 locus. Frequencies of 30.31% (95% CI: 28.66–31.95) and 15.38% (95% CI: 11.12–19.64) were obtained from serological test and from in-vitro culture, respectively. Although similar frequencies from serology test (P = 0.05) were found in DA species, in-vitro culture frequencies were significantly higher from bovine, equine and sheep (P < 0.05) in comparison with swine and canine species. Ten serogroups of pathogenic Leptospira spp. were encountered, with the highest presence of Icterohaemorrhagiae serogroup 34.65% (95% CI: 29.35–39.94). We identified 7 samples homologous to L. interrogans species Pyrogenes serovar and 3 samples as L. noguchii Louisiana or Panama serovars by analysis of lfb1 sequences. We were able to establish a temporal and spatial correlation from DA and cumulative incidence of human cases. Therefore an effective epidemiological surveillance should be implemented with a specific control program toward DA in order to reduce human leptospirosis incidence

Complete genome sequence of <i>Vibrio anguillarum</i> phage CHOED successfully used for phage therapy in aquaculture

Vibrio anguillarum phage CHOED was isolated from Chilean mussels. It is a virulent phage showing effective inhibition of V. anguillarum. CHOED has potential in phage therapy, because it can protect fish from vibriosis in fish farms. Here, we announce the completely sequenced genome of V. anguillarum phage CHOED