La cultura tributaria y su incidencia en el cumplimiento de las obligaciones fiscales en los comerciantes del mercado San Antonio de Cajamarca, año 2020

El presente trabajo de investigación tuvo como propósito determinar la incidencia de la cultura tributaria en el cumplimiento de las obligaciones fiscales en los comerciantes del mercado San Antonio de Cajamarca, año 2020. La población está conformada por 523 comerciantes y la muestra de estudio estuvo conformada por 156 comerciantes del mercado San Antonio de Cajamarca. La técnica que se utilizó para la recolección de datos fue la encuesta, con su instrumento cuestionario el cual constó de 21 preguntas, que nos permitió analizar los datos, aproximándonos a determinar de qué manera la cultura tributaria incide en el cumplimiento de sus obligaciones fiscales de los comerciantes del mercado San Antonio de Cajamarca. La investigación tiene un enfoque cuantitativo, de tipo descriptiva, diseño no experimental. Llegándose a obtener los siguientes resultados: la cultura tributaria de los comerciantes del mercado San Antonio incide directamente en el cumplimiento de sus obligaciones fiscales, debido a que carecen de orientación básica y fundamental por parte de la Administración tributaria, en cuanto a conocimientos para el cumplimiento de sus obligaciones fiscales, toda vez que desconocen desde qué monto emitir el comprobante de pago, esta escasa orientación que reciben los comerciantes se ve reflejada en una cantidad significativa de comerciantes que no tienen predisposición para emitir el comprobante de pago de forma voluntaria cuando efectúan una venta, lo hacen solo cuando el cliente se lo solicita, asimismo, el nivel de responsabilidad en el pago de sus obligaciones fiscales es moderado, pues lo hacen por temor a contraer multas o sanciones y no por consciencia tributaria

Multiplicity dependence of light (anti-)nuclei production in p–Pb collisions at sNN=5.02 TeV

The measurement of the deuteron and anti-deuteron production in the rapidity range −1 < y < 0 as a function of transverse momentum and event multiplicity in p–Pb collisions at √sNN = 5.02 TeV is presented. (Anti-)deuterons are identified via their specific energy loss dE/dx and via their time-of- flight. Their production in p–Pb collisions is compared to pp and Pb–Pb collisions and is discussed within the context of thermal and coalescence models. The ratio of integrated yields of deuterons to protons (d/p) shows a significant increase as a function of the charged-particle multiplicity of the event starting from values similar to those observed in pp collisions at low multiplicities and approaching those observed in Pb–Pb collisions at high multiplicities. The mean transverse particle momenta are extracted from the deuteron spectra and the values are similar to those obtained for p and particles. Thus, deuteron spectra do not follow mass ordering. This behaviour is in contrast to the trend observed for non-composite particles in p–Pb collisions. In addition, the production of the rare 3He and 3He nuclei has been studied. The spectrum corresponding to all non-single diffractive p-Pb collisions is obtained in the rapidity window −1 < y < 0 and the pT-integrated yield dN/dy is extracted. It is found that the yields of protons, deuterons, and 3He, normalised by the spin degeneracy factor, follow an exponential decrease with mass number

Production of charged pions, kaons, and (anti-)protons in Pb-Pb and inelastic pppp collisions at sNN\sqrt {s_{NN}} = 5.02 TeV

International audienceMid-rapidity production of $\pi^{\pm}$, $\rm{K}^{\pm}$ and ($\bar{\rm{p}}$)p measured by the ALICE experiment at the LHC, in Pb-Pb and inelastic pp collisions at $\sqrt{s_{\rm{NN}}}$ = 5.02 TeV, is presented. The invariant yields are measured over a wide transverse momentum ($p_{\rm{T}}$) range from hundreds of MeV/$c$ up to 20 GeV/$c$. The results in Pb-Pb collisions are presented as a function of the collision centrality, in the range 0$-$90%. The comparison of the $p_{\rm{T}}$-integrated particle ratios, i.e. proton-to-pion (p/$\pi$) and kaon-to-pion (K/$\pi$) ratios, with similar measurements in Pb-Pb collisions at $\sqrt{s_{\rm{NN}}}$ = 2.76 TeV show no significant energy dependence. Blast-wave fits of the $p_{\rm{T}}$ spectra indicate that in the most central collisions radial flow is slightly larger at 5.02 TeV with respect to 2.76 TeV. Particle ratios (p/$\pi$, K/$\pi$) as a function of $p_{\rm{T}}$ show pronounced maxima at $p_{\rm{T}}$ $\approx$ 3 GeV/$c$ in central Pb-Pb collisions. At high $p_{\rm{T}}$, particle ratios at 5.02 TeV are similar to those measured in pp collisions at the same energy and in Pb-Pb collisions at $\sqrt{s_{\rm{NN}}}$ = 2.76 TeV. Using the pp reference spectra measured at the same collision energy of 5.02 TeV, the nuclear modification factors for the different particle species are derived. Within uncertainties, the nuclear modification factor is particle species independent for high $p_{\rm{T}}$ and compatible with measurements at $\sqrt{s_{\rm{NN}}}$ = 2.76 TeV. The results are compared to state-of-the-art model calculations, which are found to describe the observed trends satisfactorily

Multiplicity dependence of (multi-)strange hadron production in proton-proton collisions at s\sqrt{s} = 13 TeV

The production rates and the transverse momentum distribution of strange hadrons at mid-rapidity ($\left| y\right| < 0.5$) are measured in proton-proton collisions at $\sqrt{s}$ = 13 TeV as a function of the charged particle multiplicity, using the ALICE detector at the LHC. The production rates of $\mathrm{K}^{0}_{S}$, $\Lambda$, $\Xi$, and $\Omega$ increase with the multiplicity faster than what is reported for inclusive charged particles. The increase is found to be more pronounced for hadrons with a larger strangeness content. Possible auto-correlations between the charged particles and the strange hadrons are evaluated by measuring the event-activity with charged particle multiplicity estimators covering different pseudorapidity regions. When comparing to lower energy results, the yields of strange hadrons are found to depend only on the mid-rapidity charged particle multiplicity. Several features of the data are reproduced qualitatively by general purpose QCD Monte Carlo models that take into account the effect of densely-packed QCD strings in high multiplicity collisions. However, none of the tested models reproduce the data quantitatively. This work corroborates and extends the ALICE findings on strangeness production in proton-proton collisions at 7 TeV

Global polarization of ΛΛˉ\Lambda \bar \Lambda hyperons in Pb-Pb collisions at sNN\sqrt {s_{NN}} = 2.76 and 5.02 TeV

International audienceThe global polarization of the $\Lambda$ and $\overline\Lambda$ hyperons is measured for Pb-Pb collisions at $\sqrt{s_{\rm{NN}}}$ = 2.76 and 5.02 TeV recorded with the ALICE at the LHC. The results are reported differentially as a function of collision centrality and hyperon's transverse momentum ($p_{\rm{T}}$) for the range of centrality 5-50%, $0.5 < p_{\rm{T}} <5$ GeV/$c$, and rapidity $|y|<0.5$. The hyperon global polarization averaged for Pb-Pb collisions at $\sqrt{s_{\rm{NN}}}$ = 2.76 and 5.02 TeV is found to be consistent with zero, $\langle P_{\rm{H}}\rangle$ (%) $\approx$ 0.01 $\pm$ 0.06 (stat.) $\pm$ 0.03 (syst.) in the collision centrality range 15-50%, where the largest signal is expected. The results are compatible with expectations based on an extrapolation from measurements at lower collision energies at RHIC, hydrodynamical model calculations, and empirical estimates based on collision energy dependence of directed flow, all of which predict the global polarization values at LHC energies of the order of 0.01%

Multiplicity dependence of (anti-)deuteron production in pp collisions at s\sqrt{s} = 7 TeV

In this letter, the production of deuterons and anti-deuterons in pp collisions at $\sqrt{s}$ = 7 TeV is studied as a function of the charged-particle multiplicity density at mid-rapidity with the ALICE detector at the LHC. Production yields are measured at mid-rapidity in five multiplicity classes and as a function of the deuteron transverse momentum ($p_{\rm T}$). The measurements are discussed in the context of hadron–coalescence models. The coalescence parameter B$_2$ , extracted from the measured spectra of (anti-)deuterons and primary (anti-)protons, exhibits no significant $p_{\rm T}$-dependence for $p_{\rm T}$ < 3 GeV/c , in agreement with the expectations of a simple coalescence picture. At fixed transverse momentum per nucleon, the B$_2$ parameter is found to decrease smoothly from low multiplicity pp to Pb–Pb collisions, in qualitative agreement with more elaborate coalescence models. The measured mean transverse momentum of (anti-)deuterons in pp is not reproduced by the Blast-Wave model calculations that simultaneously describe pion, kaon and proton spectra, in contrast to central Pb–Pb collisions. The ratio between the $p_{\rm T}$-integrated yield of deuterons to protons, d/p, is found to increase with the charged-particle multiplicity, as observed in inelastic pp collisions at different centre-of-mass energies. The d/p ratios are reported in a wide range, from the lowest to the highest multiplicity values measured in pp collisions at the LHC

Non-linear flow modes of identified particles in Pb-Pb collisions at sNN \sqrt{s_{\mathrm{NN}}} = 5.02 TeV

The $p_{\rm{T}}$-differential non-linear flow modes, $v_{4,22}$, $v_{5,32}$, $v_{6,33}$ and $v_{6,222}$ for $\pi^{\pm}$, $\rm{K}^{\pm}$ , $\rm{K}^{0}_{S}$ , p + $\overline{\rm{p}}$, $\Lambda$ + $\overline{\Lambda}$ and $\phi$-meson have been measured for the first time at $\sqrt{s_{\rm{NN}}}$ = 5.02 TeV in Pb-Pb collisions with the ALICE detector at the Large Hadron Collider. The results were obtained with a multi-particle technique, correlating the identified hadrons with reference charged particles from a different pseudorapidity region. These non-linear observables probe the contribution from the second and third order initial spatial anisotropy coefficients to higher flow harmonics. All the characteristic features observed in previous $p_{\rm{T}}$-differential anisotropic flow measurements for various particle species are also present in the non-linear flow modes, i.e. increase of magnitude with increasing centrality percentile, mass ordering at low $p_{\rm{T}}$ and particle type grouping in the intermediate $p_{\rm{T}}$ range. Hydrodynamical calculations (iEBE-VISHNU) that use different initial conditions and values of shear and bulk viscosity to entropy density ratios are confronted with the data at low transverse momenta. These calculations exhibit a better agreement with the anisotropic flow coefficients than the non-linear flow modes. These observations indicate that non-linear flow modes can provide additional discriminatory power in the study of initial conditions as well as new stringent constraints to hydrodynamical calculations.The p$_{T}$-differential non-linear flow modes, v$_{4,22}$, v$_{5,32}$, v$_{6,33}$ and v$_{6,222}$ for π$^{±}$, K$^{±}$, ${\mathrm{K}}_{\mathrm{S}}^0$ , p + $\overline{\mathrm{p}}$, Λ + $\overline{\Lambda}$ and ϕ-meson have been measured for the first time at $\sqrt{s_{\mathrm{NN}}}$ = 5.02 TeV in Pb-Pb collisions with the ALICE detector at the Large Hadron Collider. The results were obtained with a multi-particle technique, correlating the identified hadrons with reference charged particles from a different pseudorapidity region. These non-linear observables probe the contribution from the second and third order initial spatial anisotropy coefficients to higher flow harmonics. All the characteristic features observed in previous p$_{T}$-differential anisotropic flow measurements for various particle species are also present in the non-linear flow modes, i.e. increase of magnitude with increasing centrality percentile, mass ordering at low p$_{T}$ and particle type grouping in the intermediate p$_{T}$ range. Hydrodynamical calculations (iEBE-VISHNU) that use different initial conditions and values of shear and bulk viscosity to entropy density ratios are confronted with the data at low transverse momenta. These calculations exhibit a better agreement with the anisotropic flow coefficients than the non-linear flow modes. These observations indicate that non-linear flow modes can provide additional discriminatory power in the study of initial conditions as well as new stringent constraints to hydrodynamical calculations.[graphic not available: see fulltext]The $p_{\rm{T}}$-differential non-linear flow modes, $v_{4,22}$, $v_{5,32}$, $v_{6,33}$ and $v_{6,222}$ for $\pi^{\pm}$, $\rm{K}^{\pm}$ , $\rm{K}^{0}_{S}$ , p + $\overline{\rm{p}}$, $\Lambda$ + $\overline{\Lambda}$ and $\phi$-meson have been measured for the first time at $\sqrt{s_{\rm{NN}}}$ = 5.02 TeV in Pb-Pb collisions with the ALICE detector at the Large Hadron Collider. The results were obtained with a multi-particle technique, correlating the identified hadrons with reference charged particles from a different pseudorapidity region. These non-linear observables probe the contribution from the second and third order initial spatial anisotropy coefficients to higher flow harmonics. All the characteristic features observed in previous $p_{\rm{T}}$-differential anisotropic flow measurements for various particle species are also present in the non-linear flow modes, i.e. increase of magnitude with increasing centrality percentile, mass ordering at low $p_{\rm{T}}$ and particle type grouping in the intermediate $p_{\rm{T}}$ range. Hydrodynamical calculations (iEBE-VISHNU) that use different initial conditions and values of shear and bulk viscosity to entropy density ratios are confronted with the data at low transverse momenta. These calculations exhibit a better agreement with the anisotropic flow coefficients than the non-linear flow modes. These observations indicate that non-linear flow modes can provide additional discriminatory power in the study of initial conditions as well as new stringent constraints to hydrodynamical calculations

Longitudinal and azimuthal evolution of two-particle transverse momentum correlations in Pb-Pb collisions at sNN=2.76TeV\sqrt{s_{\rm{NN}}} = 2.76 TeV

This paper presents the first measurements of the charge independent (CI) and charge dependent (CD) two-particle transverse momentum correlators G2CI and G2CD in Pb–Pb collisions at sNN=2.76TeV by the ALICE collaboration. The two-particle transverse momentum correlator G2 was introduced as a measure of the momentum current transfer between neighboring system cells. The correlators are measured as a function of pair separation in pseudorapidity (Δ η ) and azimuth (Δ φ ) and as a function of collision centrality. From peripheral to central collisions, the correlator G2CI exhibits a longitudinal broadening while undergoing a monotonic azimuthal narrowing. By contrast, G2CD exhibits a narrowing along both dimensions. These features are not reproduced by models such as HIJING and AMPT. However, the observed narrowing of the correlators from peripheral to central collisions is expected to result from the stronger transverse flow profiles produced in more central collisions and the longitudinal broadening is predicted to be sensitive to momentum currents and the shear viscosity per unit of entropy density η/s of the matter produced in the collisions. The observed broadening is found to be consistent with the hypothesized lower bound of η/s and is in qualitative agreement with values obtained from anisotropic flow measurements.This paper presents the first measurements of the charge independent (CI) and charge dependent (CD) two-particle transverse momentum correlators $G_{2}^{\rm CI}$ and $G_{2}^{\rm CD}$ in Pb--Pb collisions at \sqrt{s_{\text{NN}}} = 2.76\;\text{\TeVe} by the ALICE collaboration. The two-particle transverse momentum correlator $G_{2}$ was introduced as a measure of the momentum current transfer between neighbouring system cells. The correlators are measured as a function of pair separation in pseudorapidity ($\Delta \eta$) and azimuth ($\Delta \varphi$) and as a function of collision centrality. From peripheral to central collisions, the correlator $G_{2}^{\rm CI}$ exhibits a longitudinal broadening while undergoing a monotonic azimuthal narrowing. By contrast, $G_{2}^{\rm CD}$ exhibits a narrowing along both dimensions. These features are not reproduced by models such as HIJING and AMPT. However, the observed narrowing of the correlators from peripheral to central collisions is expected to result from the stronger transverse flow profiles produced in more central collisions and the longitudinal broadening is predicted to be sensitive to momentum currents and the shear viscosity per unit of entropy density $\eta/s$ of the matter produced in the collisions. The observed broadening is found to be consistent with the hypothesized lower bound of $\eta/s$ and is in qualitative agreement with values obtained from anisotropic flow measurements

Real-time data processing in the ALICE High Level Trigger at the LHC

International audienceAt the Large Hadron Collider at CERN in Geneva, Switzerland, atomic nuclei are collided at ultra-relativistic energies. Many final-state particles are produced in each collision and their properties are measured by the ALICE detector. The detector signals induced by the produced particles are digitized leading to data rates that are in excess of 48 GB/s. The ALICE High Level Trigger (HLT) system pioneered the use of FPGA- and GPU-based algorithms to reconstruct charged-particle trajectories and reduce the data size in real time. The results of the reconstruction of the collision events, available online, are used for high level data quality and detector-performance monitoring and real-time time-dependent detector calibration. The online data compression techniques developed and used in the ALICE HLT have more than quadrupled the amount of data that can be stored for offline event processing

Λ3H^3_\Lambda\mathrm{H} and Λˉ3H‾^3_{\bar{\Lambda}}\mathrm{\overline{H}} lifetime measurement in Pb-Pb collisions at sNN=\sqrt{s_{\mathrm{NN}}} = 5.02 TeV via two-body decay

International audienceAn improved value for the lifetime of the (anti-)hypertriton has been obtained using the data sample of Pb–Pb collisions at sNN=5.02 TeV collected by the ALICE experiment at the LHC. The (anti-)hypertriton has been reconstructed via its charged two-body mesonic decay channel and the lifetime has been determined from an exponential fit to the d N /d( ct ) spectrum. The measured value, τ=242−38+34 (stat.) ± 17 (syst.) ps, is compatible with representative theoretical predictions, thus contributing to the solution of the longstanding hypertriton lifetime puzzle