Impuesto a la renta de trabajo y capacidad contributiva en los profesionales contadores públicos. Selva Central 2018

El presente estudio ha formulado como problema general: “¿De qué manera el impuesto a la renta de trabajo se relaciona con la capacidad contributiva en los profesionales contadores públicos de la Selva Central 2018?”, asimismo el objetivo general fue: “Determinar de qué manera el impuesto a la renta de trabajo se relaciona con la capacidad tributaria en los profesionales contadores públicos de la Selva Central 2018”. Análogamente, el estudio empleó el método científico cómo método general, más aún, empleó como método específico el descriptivo; el presente estudio empleó como tipo de investigación la aplicada, mientras que, como nivel de investigación empleó el correlacional. Adicionando a lo anterior, el diseño de investigación fue no experimental, transeccional, descriptivo y correlacional. Para la recolección de datos se empleó la técnica de la encuesta y el instrumento del cuestionario, para recoger información de las variables respecto a la muestra de 89 contadores públicos de la Selva Central. Los resultados finales indicaron que existe una correlación negativa entre las variables. Del mismo modo, se concluyó que las variables se relacionan indirectamente, para lo cual se recomendó cambios en la legislación de las rentas de trabajo donde se consideren la carga familiar y circunstancias personales. Palabras clave: Impuesto a la renta de trabajo; capacidad contributiva

Estudio comparativo de California Bearing Ratio y Penetrómetro Dinámico de cono en la subrasante de la vía Cusco, Paruro, 2022

El objetivo de la investigación es comparar los resultados en el estudio comparativo de California Bearing Ratio y Penetrómetro Dinámico de Cono en la subrasante de la vía Cusco, Paruro, 2022. La metodología, siendo una investigación netamente aplicada se enfoca en analizar, comparar e interpretar de la consecuencia o participación de un hecho o acontecimiento, esta investigación viene a ser no experimental, la población seleccionada en el ensayo serán los suelos de la subrasante, kilómetro 0 al kilómetro 4, la muestra viene a ser las 21 muestras de la sub rasante de la vía Cusco – Paruro. Se comparó los resultados obtenidos con los valores de PDC in situ y CBR de laboratorio en los suelos arcilloso de baja plasticidad con arena (CL); A-6 (9) gravoso arcilloso con arena (GS); A-6(0) arena arcillosa con grava (SM); A-2-4 (0) y arenoso bien gradado con presencia de limo y grava (SW-SM); A-1-a (0), según AASHTO y SUCS. Se concluye que en el contraste de resultados de resistencia con PDC In situ y CBR de laboratorio en calicata 1 y calicata 2, los valores del índice de CBR varían de 0.11% a 0.96% la cual es ideal para suelos limo arcillosos (AASHTO) encontrados en nuestro objeto de estudio, con un porcentaje de confiabilidad de 99.81% y 99.04%, respectivamente, determinando los valores de la comparación de CBR en laboratorio y PDC in situ en calicata 3 y calicata 4, se concluye que los valores del índice de CBR varían de 7.62% a 1.84%, en suelos granulares (AASHTO) encontrados en nuestro objeto de estudio tiene un bajo grado de confiabilidad con un 92.38% y 98.16%, respectivamente

Draft versus finished sequence data for DNA and protein diagnostic signature development

Sequencing pathogen genomes is costly, demanding careful allocation of limited sequencing resources. We built a computational Sequencing Analysis Pipeline (SAP) to guide decisions regarding the amount of genomic sequencing necessary to develop high-quality diagnostic DNA and protein signatures. SAP uses simulations to estimate the number of target genomes and close phylogenetic relatives (near neighbors or NNs) to sequence. We use SAP to assess whether draft data are sufficient or finished sequencing is required using Marburg and variola virus sequences. Simulations indicate that intermediate to high-quality draft with error rates of 10(−3)–10(−5) (∼8× coverage) of target organisms is suitable for DNA signature prediction. Low-quality draft with error rates of ∼1% (3× to 6× coverage) of target isolates is inadequate for DNA signature prediction, although low-quality draft of NNs is sufficient, as long as the target genomes are of high quality. For protein signature prediction, sequencing errors in target genomes substantially reduce the detection of amino acid sequence conservation, even if the draft is of high quality. In summary, high-quality draft of target and low-quality draft of NNs appears to be a cost-effective investment for DNA signature prediction, but may lead to underestimation of predicted protein signatures

LAVA: An Open-Source Approach To Designing LAMP (Loop-Mediated Isothermal Amplification) DNA Signatures

<p>Abstract</p> <p>Background</p> <p>We developed an extendable open-source Loop-mediated isothermal AMPlification (LAMP) signature design program called LAVA (LAMP Assay Versatile Analysis). LAVA was created in response to limitations of existing LAMP signature programs.</p> <p>Results</p> <p>LAVA identifies combinations of six primer regions for basic LAMP signatures, or combinations of eight primer regions for LAMP signatures with loop primers, which can be used as LAMP signatures. The identified primers are conserved among target organism sequences. Primer combinations are optimized based on lengths, melting temperatures, and spacing among primer sites. We compare LAMP signature candidates for <it>Staphylococcus aureus </it>created both by LAVA and by PrimerExplorer. We also include signatures from a sample run targeting all strains of <it>Mycobacterium tuberculosis</it>.</p> <p>Conclusions</p> <p>We have designed and demonstrated new software for identifying signature candidates appropriate for LAMP assays. The software is available for download at <url>http://lava-dna.googlecode.com/</url>.</p

Draft versus finished sequence data for DNA and protein diagnostic signature development

Abstract Sequencing pathogen genomes is costly, demanding careful allocation of limited sequencing resources. We built a computational Sequencing Analysis Pipeline (SAP) to guide decisions regarding the amount of genomic sequencing necessary to develop highquality diagnostic DNA and protein signatures. SAP uses simulations to estimate the number of target genomes and close phylogenetic relatives (near neighbors, or NNs) to sequence. We use SAP to assess whether draft data is sufficient or finished sequencing is required using Marburg and variola virus sequences. Simulations indicate that intermediate to high quality draft with error rates of 10 -3 -10 -5 (~8x coverage) of target organisms is suitable for DNA signature prediction. Low quality draft with error rates of ~1% (3x to 6x coverage) of target isolates is inadequate for DNA signature prediction, although low quality draft of NNs is sufficient, as long as the target genomes are of high quality. For protein signature prediction, sequencing errors in target genomes substantially reduce the detection of amino acid sequence conservation, even if the draft is of high quality. In summary, high quality draft of target and low quality draft of NNs appears to be a cost-effective investment for DNA signature prediction, but may lead to underestimation of predicted protein signatures. 3 Introduction Draft sequencing requires that the order of base pairs in cloned fragments of a genome be determined usually at least 4 times (4x depth of coverage) at each position for a minimum degree of draft accuracy. This information is assembled into contigs, or fragments of the genome that cannot be joined further due to lack of sequence information across gaps between the contigs. To generate high-quality draft, usually about 8x coverage is optimal (1). Finished sequence, without gaps or ambiguous base calls, usually requires 8x to 10x coverage, along with additional analyses, often manual, to orient the contigs relative to one another and to close the gaps between them in a process called finishing. In fact, it has been stated that &quot;the defining distinction of draft sequencing is the avoidance of significant human intervention&quot; (1), although there are computational tools that may also be capable of automated finishing in some circumstances (2). While some tabulate the cost differential between high quality draft versus finished sequences to be 3-to 4-fold, and the speed differential to be over 10-fold (1), others state that the cost differential is a more modest 1.3-to 1.5-fold (3). In either case, draft sequencing is cheaper and faster. Experts have debated whether finished sequencing is always necessary, considering the higher costs (1,3,4). Thus, here we set out to determine whether draft sequence data is adequate for the computational prediction of DNA and protein diagnostic signatures. By a &quot;signature&quot; we mean a short region of sequence that is sufficient to uniquely identify an organism down to the species level, without false negatives due to strain variation or false positives due to cross reaction with close phylogenetic relatives. In addition, for DNA signatures, we require that the signature be suitable for a TaqMan reaction (e.g. composed of two primers and a probe of the desired T m &apos;s). Limited funds and facilities in which to sequence biothreat pathogens mean that decision makers must choose wisely which and how many organisms to sequence. Money and time saved as a result of draft rather than finished sequencing enables more target organisms, more isolates of the target, and more NN&apos;s of the target to be sequenced. However, if draft data does not facilitate the generation of high quality signatures for detection, the tradeoff of quantity over quality will not be worth it. We used the Sequencing Analysis Pipeline (SAP) (5,6) to compare the value of finished sequence, real draft sequence, and simulated draft sequence of different qualities for the computational prediction of DNA and protein signatures for pathogen detection/diagnostics. Marburg and variola viruses were used as model organisms for these analyses, due to the availability of multiple genomes for these organisms. We hope that variola may serve as a guide for making predictions about bacteria, in which the genomes are substantially larger, and thus the cost of sequencing is much higher than for viruses. Variola was selected as the best available surrogate for bacteria at the time we began these analyses because: 1) it is double-stranded DNA 2) it has a relatively low mutation rate, more like bacteria than like the RNA or shorter DNA viruses that have higher mutation rates and thus higher levels of variation 3) it is very long for a virus, albeit shorter than a bacterial genom

Cuentos felinos 3

El cuento en la región Caribe de Colombia es un género consolidado, siempre en alza. Es una tipología narrativa que les viene a la medida a autores que tradicionalmente le han echado mano para indagar con plenos poderes en los más intrincados caminos de su historia. Aunque pertenecientes a distintas generaciones, dueños de particulares obsesiones temáticas, a todos los hermanos una poética que encuentra en el cuento un vehículo de reflexión sumamente dúctil. Esta selección de Cuentos felinos 3, ampliada con el mayor de los cuidados, reitera en los autores una concepción de la literatura en la que nunca faltan la complicidad, el humor y el juego

Early hematopoietic stem cell transplantation in a patient with severe mucopolysaccharidosis II : 7 years follow-up

Mucopolysaccharidosis type II (MPS II - Hunter syndrome) is an X-linked lysosomal storage disorder caused by a deficiency in the enzyme iduronate-2 sulfatase (I2S), leading to the accumulation of the glycosaminoglycans, affecting multiple organs and systems. Enzyme replacement therapy does not cross the blood brain barrier, limiting results in neurological forms of the disease. Another option of treatment for severe MPS, hematopoietic stem cell transplantation (HSCT) has become the treatment of choice for the severe form of MPS type I, since it can preserve neurocognition when performed early in the course of the disease. To date, only few studies have examined the long-term outcomes of HSCT in patients with MPS II. We describe the seven-year follow-up of a prenatally diagnosed MPS II boy with positive family history of severe MPS form, submitted to HSCT with umbilical cord blood cells at 70 days of age. Engraftment after 30 days revealed mixed chimerism with 79% donor cells; after 7 years engraftment remains at 80%. I2S activity 30 days post-transplant was low in plasma and normal in leukocytes and the same pattern is observed to date. At age 7 years growth charts are normal and he is very healthy, although mild signs of dysostosis multiplex are present, as well as hearing loss. The neuropsychological evaluation (Wechsler Intelligence Scale for Children - Fourth Edition - WISC-IV), disclosed an IQ of 47. Despite this low measured IQ, the patient continues to show improvements in cognitive, language and motor skills, being quite functional. We believe that HSCT is a therapeutic option for MPS II patients with the severe phenotype, as it could preserve neurocognition or even halt neurodegeneration, provided strict selection criteria are followed

Factorial validity of the Toronto Alexithymia Scale (TAS-20) in clinical samples: A critical examination of the literature and a psychometric study in anorexia nervosa

There is extensive use of the 20-item Toronto Alexithymia Scale (TAS-20) in research and clinical practice in anorexia nervosa (AN), though it is not empirically established in this population. This study aims to examine the factorial validity of the TAS-20 in a Portuguese AN sample (N = 125), testing four different models (ranging from 1 to 4 factors) that were identified in critical examination of existing factor analytic studies. Results of confirmatory factor analysis (CFA) suggested that the three-factor solution, measuring difficulty identifying (DIF) and describing feelings (DDF), and externally oriented thinking (EOT), was the best fitting model. The quality of measurement improves if two EOT items (16 and 18) are eliminated. Internal consistency of EOT was low and decreased with age. The results provide support for the factorial validity of the TAS-20 in AN. Nevertheless, the measurement of EOT requires some caution and may be problematic in AN adolescents.Center for Psychology at the University of Porto, Portuguese Science Foundation (FCT UID/PSI/00050/2013) and EU FEDER through COMPETE 2020 program (POCI-01-0145-FEDER-007294info:eu-repo/semantics/acceptedVersio

Genetics and molecular study in group of patients with malformations of cerebral cortex

OBJECTIVES: Malformations of cerebral cortex (MCC) are an important cause of epilepsy. Our main goals were: to search for mutations in genes responsible for MCC (FLN1, LIS1, DCX and EMX2), to map the locus for familial perisylvian polymicrogyria and to investigate the molecular mechanisms of the mutations identified. Methods: Mutation screening was performed by PCR, DHPLC and sequencing. HUMARA and Real Time PCR were performed to study the molecular mechanisms of mutations. Linkage analysis was carried out by PCR, Fragment profiler® and MLINK® software. RESULTS: Deleterious mutations were identified in 3/108 patients. We found a G987C splicing mutation in the FLN1 in two related patients with periventricular nodular heterotopia. Skewed X-chromosome inactivation was detected as the possible mechanism responsible for clinical differences observed in the two patients. An A1385C transversion (H277P) in LIS1 was identified in one patient with lisencephaly. Only neutral variants were identified in DCX and EMX2. Linkage analysis has detected a locus in Xq27.2-Xq27.3 for familial polymicrogyria. CONCLUSION: We believe that the low frequency of mutations identified may be due to mosaicism, mutations in non-coding regions, deletions and patients with atypical neuroimaging findings. Deleterious mutations in EMX2 were not found in patients with schizencephaly and polymicrogyria. We found a locus for familial perisylvian polymicrogyria in Xq27.2-Xq27.3.OBJETIVOS: As malformações do córtex cerebral (MCC) são uma causa importante de epilepsia. Nossas metas foram: triagem de mutações em genes associados às MCC (FLN1, LIS1, DCX e EMX2), investigar funcionalmente as mutações e mapear o locus para polimicrogiria perisylviana familiar. MÉTODOS: A triagem de mutações foi realizada por PCR, DHPLC e sequênciamento. Estudo funcional foi realizado por RT-PCR, PCR em tempo real e HUMARA. O estudo de ligação foi realizado por PCR e análise com programas Fragment Profiler® e MLINK®. RESULTADOS: Mutações deletérias foram identificadas em 3/108 pacientes. Uma mutação de splicing (G987C) em FLN1 foi identificada em duas pacientes aparentadas com heterotopia nodular periventricular. Mudança no padrão de inativação do cromossomo X é responsável pelas diferenças clínicas entre as pacientes. Uma substituição A1385C (H277P) foi identificada em LIS1 em um indivíduo com lissencefalia. Alterações neutras foram identificadas em DCX e EMX2. A análise de ligação identificou um locus em Xq27.2-Xq27.3 para polimicrogiria familiar. CONCLUSÃO: Mosaicismo, mutações em regiões não codificantes, deleções, rearranjos e casos atípicos podem estar contribuindo para a baixa freqüência de mutações identificadas. Esquizencefalia e polimicrogiria parecem não ter base genética relacionada com o gene EMX2. Um novo locus candidato em Xq27.2-Xq27.3 foi identificado para polimicrogiria perisylviana familiar.101105Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES

Draft Genome Sequences from a Novel Clade of <i>Bacillus cereus Sensu Lato </i>Strains, Isolated from the International Space Station

The draft genome sequences of six Bacillus strains, isolated from the International Space Station and belonging to the Bacillus anthracis-B. cereus-B. thuringiensis group, are presented here. These strains were isolated from the Japanese Experiment Module (one strain), U.S. Harmony Node 2 (three strains), and Russian Segment Zvezda Module (two strains)