Reformas tributarias y su impacto en el cálculo del impuesto a la renta (ir) para microempresas del sector comercial de la ciudad de Latacunga en el periodo 2019 – 2021.

The objective of this research project is to analyze the tax reforms and their effect on the calculation of Income Tax in commercial microenterprises caused by the imposition of the Organic Law of Tax Simplification and Progressivity and the Organic Law for Economic Development and Fiscal Sustainability. . It should be noted that in recent years Ecuador has experienced constant tax changes regarding the calculation and settlement of Income Tax, the appearance of new regimes, especially for those entities registered as micro-enterprises.El presente proyecto de investigación tiene por objetivo analizar las reformas tributarias y su efecto en el cálculo del Impuesto a la Renta en microempresas comerciales causados por la imposición de la Ley Orgánica de Simplificación y Progresividad Tributaria y la Ley Orgánica para el Desarrollo Económico y Sostenibilidad Fiscal. Resaltar que los últimos años Ecuador vivió constantes cambios tributarios referentes al cálculo y liquidación del Impuesto a la Renta, las apariciones de nuevos regímenes especialmente para aquellos entes catastrados como microempresas

Ejercitador didáctico informático de los contenidos teóricos relacionados con la Estadística Descriptiva

The pedagogical practice has evidenced defficiencies in the statistical process of the medical data related to medical students. This allowed the performance of the present research with the objective to elaborate a didactic means for the teaching of Descriptive Statistics.  The language program applied was the Hot Potatoes and there were performed presentation screens  with patterns that allow us to approach the exposed content.  The software is nothing more than a system of interaction exercises for the students self evaluation of the acquired knowledge. With  this application it was confirmed the development of skills in the statistical process because the students felt motivated to learn Descriptive Statistics within the subject Statistics and Methodology of the Investigation, where the experimental group had greater results of promotion than the control group. The level of motivation in the experimental group  was: high  motivated, while  the control group was low motivated. The software obtained an excellent  level of acceptance in the experimental group and regular in the control one.La práctica pedagógica ha evidenciado insuficiencias en el procesamiento estadístico de los datos médicos por parte de los estudiantes de la carrera de Medicina. Esto permitió desarrollar esta investigación con el objetivo de elaborar un medio didáctico para la enseñanza de la Estadística Descriptiva, para la confección del mismo se utilizó como lenguaje de programación el Hot Potatoes, sobre el cual se conformaron pantallas de presentación con botones de hipervínculo que permiten acceder al contenido expuesto. El software no es más que un sistema de ejercicios interactivos para que el estudiante pueda autoevaluarse los conocimientos adquiridos. Se corroboró, con la aplicación del mismo, el desarrollo de habilidades en el procesamiento estadístico ya que los alumnos se sintieron muy motivados por el aprendizaje de la Estadística Descriptiva en la asignatura Estadística y Metodología de la Investigación, donde en el grupo experimental hubo mejores resultados de promoción que en el grupo control, el grado de motivación predominante en el grupo experimental fue muy motivado, mientras que en el de control, poco motivado. Lográndose un nivel de aceptación del software de excelente en el grupo experimental y de regular en el de control

Condiciones de operación, navegación y mantenimiento de motores fuera de borda en la costa ecuatoriana

Outboard engines are a fundamental part of the boats dedicated to tourism in Santa Elena, Ecuador. The objective of the study was to characterize the operating, navigation and maintenance conditions of outboard engines on the Ecuadorian coast. The methodology included the analysis of criticality and maintenance focused on the reliability of two outboard engines operating in the peninsula of Santa Elena, Ecuador. As results, 3 systems were obtained, with very high criticality, which cause problems in the optimal operation of the engines; the relation of the mean times between failures with the implementation increases meaning that the adequacy is oriented in the care of the machine due to the aggressiveness of the saline environment and the fuel handling conditions; other values that help to define the adequacy is the relationship between the total maintenance suggested by the manufacturer and the value of the maintenance implemented the adequacy, these values cover the preventive maintenance for the two engines in the eleven schedules in the year with a value of 6850. 54 dollars suggested by the brand, in the adaptation the value is increased to 8040.15 dollars, which means an increase of 14.8 %. It is concluded that reliability-focused maintenance for outboard engines is an effective methodology to guarantee the conditions in which tourist vessels operate and navigate on the Ecuadorian coast, reducing risks of environmental impact and passenger safety.Los motores fuera de borda constituyen una parte fundamental de las embarcaciones dedicadas al turismo en Santa Elena, Ecuador. El objetivo del estudio responde a caracterizar las condiciones de operación, navegación y mantenimiento de motores fuera de borda en la costa ecuatoriana. La metodología incluyó el análisis de criticidad y de mantenimiento centrado en la confiabilidad de dos motores fuera de borda que operan en la península de Santa Elena, Ecuador. Como resultados se obtuvo 3 sistemas, con criticidad  muy alta, que ocasionan problemas en el funcionamiento óptimo de los motores; la relación de los tiempos medio entre fallos con la implementación aumenta significando que la adecuación se orienta en el cuidado de la máquina por la agresividad del ambiente salino y las condiciones de manejo del combustible; otros valores que ayudan a definir la adecuación es la relación entre el total de los mantenimientos sugeridos por el fabricante y el valor de los mantenimientos implementada la adecuación, estos valores cubren los mantenimientos preventivos por los dos motores en las once planificaciones en el año con un valor de 6850.54 dólares sugerido por la marca, en la adecuación se incrementa el valor 8040.15 dólares, que significa un aumento del 14.8 %. Se concluye en que, el mantenimiento centrado en la confiabilidad para los motores fuera de borda es una metodología efectiva para garantizar las condiciones en que operan y navegan las embarcaciones turísticas en la costa ecuatoriana, reduciendo riesgos de impacto ambiental y en la seguridad de los pasajero

Multimedia: An alternative for the study of Arthrology in the subject Human Morphophysiology II.

En los diferentes diagnósticos realizados al nivel de colectivos de año ha sido valorada la poca motivación para el aprendizaje del tema Artrología de la asignatura Morfofisiología Humana II generando esto el siguiente problema científico: insuficiencias de los estudiantes;o de la carrera de medicina resover de la carrera de Medicina para el aprendizaje del sistema osteomuscular. El propósito fundamental fue la elaboración de una Multimedia que permita mostrar las características generales y particulares de las articulaciones del cuerpo humano. Se realizó un estudio experimental para validar el efecto de su aplicación comprobando el nivel de aprendizaje y la motivación en el tema: Artrología, asignatura Morfofisiología Humana II, en los estudiantes del primer año de la carrera de Medicina. De un universo de ocho brigadas, se escogió una muestra al azar de dos de ellas, conformando una experimental y otra de control con una matrícula de 30 alumnos cada una, en la Facultad de Ciencias Médicas “Celia Sánchez Manduley” de Granma. El procesamiento de los datos se realizó a través de la frecuencia absoluta y el porciento, el cual arrojó que las mejores calificaciones comprendidas entre cuatro y cinco puntos correspondieron al grupo experimental en número de 30 estudiantes para un 100 %, mientras que para el control 17 estudiantes, para el 56,6 %. Se concluyó que en el grupo experimental hubo mayor calidad que en el grupo control.In the different diagnostics performed at the level of a year-group,  it has been valued the low motivation towards the learning of Arthrology of Human Morphophysiology II, creating the following scientific problem: Insufficiencies of the medical students towards the learning of the osteomuscular system. The main purpose was the elaboration of  a Multimedia that shows the general and specific  characteristics of the human body articulations. It was performed an experimental research to validate the effect of its application, checking on  the level of learning and motivation of  Arthrology of Human Morphophysiology II  in the students of the first year of Medicine. From a universe of 8 groups,  a sample  at random was taken from two of them, making an experimental and a control group with 30 students  in the Faculty of Medical Sciences ‘’Celia Sanchez Manduley’’ in Granma. The data process was performed trough the absolute frequency and percent, what showed that  the better marks between 4 and 5 points belonged to the experimental group with 30 students for a 100%, while in the control group there were 17 students for 56.6%. Summarizing, in the experimental group there was a greater quality than in the control group

Estudio bioedafológico preliminar de la isla gorgona

Los suelos de la Isla Gorgona son Inceptisoles con buena a baja saturación de bases (Eutropepts y Dystropepts respectivamente), con tendencia a ser ácidos y buena capacidad de intercambio catiónico. Domina en ellos la textura arcillosa: el contenido de materia orgánica es alto en los horizontes O y A, razón por la cual predominan, en la fauna edáfica las formas de hábitos fitófagos y saprófagos. Los más representativos de la fauna internadel suelo (0 a 40 ern) son Insecta y Annelida e Insecta y Aracnida en la faunasuperficial

Embedding mRNA Stability in Correlation Analysis of Time-Series Gene Expression Data

Current methods for the identification of putatively co-regulated genes directly from gene expression time profiles are based on the similarity of the time profile. Such association metrics, despite their central role in gene network inference and machine learning, have largely ignored the impact of dynamics or variation in mRNA stability. Here we introduce a simple, but powerful, new similarity metric called lead-lag R2 that successfully accounts for the properties of gene dynamics, including varying mRNA degradation and delays. Using yeast cell-cycle time-series gene expression data, we demonstrate that the predictive power of lead-lag R2 for the identification of co-regulated genes is significantly higher than that of standard similarity measures, thus allowing the selection of a large number of entirely new putatively co-regulated genes. Furthermore, the lead-lag metric can also be used to uncover the relationship between gene expression time-series and the dynamics of formation of multiple protein complexes. Remarkably, we found a high lead-lag R2 value among genes coding for a transient complex

Trabajo social comunitario: acciones desde lo rural.

Con el ánimo de conversar al respecto acerca de nuevas posibilidades de actuación desde lo comunitario en escenarios rurales, se llevó a cabo en mayo del 2014 el iv Seminario Internacional de Trabajo Social Comunitario: Acciones desde lo Rural, el cual buscaba establecer diálogos entre espacios académicos y populares, todo esto a partir de los saberes de las comunidades en territorios rurales, con la intención de comprender el campo de acción del trabajo social en este escenario a nivel regional, nacional e internacional

Trabajo social comunitario: acciones desde lo rural.

Con el ánimo de conversar al respecto acerca de nuevas posibilidades de actuación desde lo comunitario en escenarios rurales, se llevó a cabo en mayo del 2014 el iv Seminario Internacional de Trabajo Social Comunitario: Acciones desde lo Rural, el cual buscaba establecer diálogos entre espacios académicos y populares, todo esto a partir de los saberes de las comunidades en territorios rurales, con la intención de comprender el campo de acción del trabajo social en este escenario a nivel regional, nacional e internacional

Planetary Rings

Planetary rings are the only nearby astrophysical disks, and the only disks that have been investigated by spacecraft. Although there are significant differences between rings and other disks, chiefly the large planet/ring mass ratio that greatly enhances the flatness of rings (aspect ratios as small as 1e-7), understanding of disks in general can be enhanced by understanding the dynamical processes observed at close-range and in real-time in planetary rings. We review the known ring systems of the four giant planets, as well as the prospects for ring systems yet to be discovered. We then review planetary rings by type. The main rings of Saturn comprise our system's only dense broad disk and host many phenomena of general application to disks including spiral waves, gap formation, self-gravity wakes, viscous overstability and normal modes, impact clouds, and orbital evolution of embedded moons. Dense narrow rings are the primary natural laboratory for understanding shepherding and self-stability. Narrow dusty rings, likely generated by embedded source bodies, are surprisingly found to sport azimuthally-confined arcs. Finally, every known ring system includes a substantial component of diffuse dusty rings. Planetary rings have shown themselves to be useful as detectors of planetary processes around them, including the planetary magnetic field and interplanetary impactors as well as the gravity of nearby perturbing moons. Experimental rings science has made great progress in recent decades, especially numerical simulations of self-gravity wakes and other processes but also laboratory investigations of coefficient of restitution and spectroscopic ground truth. The age of self-sustained ring systems is a matter of debate; formation scenarios are most plausible in the context of the early solar system, while signs of youthfulness indicate at least that rings have never been static phenomena.Comment: 82 pages, 34 figures. Final revision of general review to be published in "Planets, Stars and Stellar Systems", P. Kalas and L. French (eds.), Springer (http://refworks.springer.com/sss

Atrasentan and renal events in patients with type 2 diabetes and chronic kidney disease (SONAR): a double-blind, randomised, placebo-controlled trial

Background: Short-term treatment for people with type 2 diabetes using a low dose of the selective endothelin A receptor antagonist atrasentan reduces albuminuria without causing significant sodium retention. We report the long-term effects of treatment with atrasentan on major renal outcomes. Methods: We did this double-blind, randomised, placebo-controlled trial at 689 sites in 41 countries. We enrolled adults aged 18–85 years with type 2 diabetes, estimated glomerular filtration rate (eGFR)25–75 mL/min per 1·73 m 2 of body surface area, and a urine albumin-to-creatinine ratio (UACR)of 300–5000 mg/g who had received maximum labelled or tolerated renin–angiotensin system inhibition for at least 4 weeks. Participants were given atrasentan 0·75 mg orally daily during an enrichment period before random group assignment. Those with a UACR decrease of at least 30% with no substantial fluid retention during the enrichment period (responders)were included in the double-blind treatment period. Responders were randomly assigned to receive either atrasentan 0·75 mg orally daily or placebo. All patients and investigators were masked to treatment assignment. The primary endpoint was a composite of doubling of serum creatinine (sustained for ≥30 days)or end-stage kidney disease (eGFR <15 mL/min per 1·73 m 2 sustained for ≥90 days, chronic dialysis for ≥90 days, kidney transplantation, or death from kidney failure)in the intention-to-treat population of all responders. Safety was assessed in all patients who received at least one dose of their assigned study treatment. The study is registered with ClinicalTrials.gov, number NCT01858532. Findings: Between May 17, 2013, and July 13, 2017, 11 087 patients were screened; 5117 entered the enrichment period, and 4711 completed the enrichment period. Of these, 2648 patients were responders and were randomly assigned to the atrasentan group (n=1325)or placebo group (n=1323). Median follow-up was 2·2 years (IQR 1·4–2·9). 79 (6·0%)of 1325 patients in the atrasentan group and 105 (7·9%)of 1323 in the placebo group had a primary composite renal endpoint event (hazard ratio [HR]0·65 [95% CI 0·49–0·88]; p=0·0047). Fluid retention and anaemia adverse events, which have been previously attributed to endothelin receptor antagonists, were more frequent in the atrasentan group than in the placebo group. Hospital admission for heart failure occurred in 47 (3·5%)of 1325 patients in the atrasentan group and 34 (2·6%)of 1323 patients in the placebo group (HR 1·33 [95% CI 0·85–2·07]; p=0·208). 58 (4·4%)patients in the atrasentan group and 52 (3·9%)in the placebo group died (HR 1·09 [95% CI 0·75–1·59]; p=0·65). Interpretation: Atrasentan reduced the risk of renal events in patients with diabetes and chronic kidney disease who were selected to optimise efficacy and safety. These data support a potential role for selective endothelin receptor antagonists in protecting renal function in patients with type 2 diabetes at high risk of developing end-stage kidney disease. Funding: AbbVie