Procesos de aplicación conceptual y práctico de la normatividad tributaria en contextos investigativos procedimentales tributarios para el fortalecimiento de las competencias disciplinares y profesionales

La presente investigación planteó como objetivo realizar las memorias con las temáticas investigativas que se desarrollaron en el Seminario de Investigación Aplicada, con el fin de actualizar en los participantes y fortalecer sus conocimientos específicos en materia tributaria con base en los temas investigativos dispuestos y orientados por cada docente desde su inicio, elaboración, construcción y presentación ante los docentes evaluadores. Los trabajos cumplen su fin primordial con es fortalecer con los desarrollos temático de cada módulo visto en el SIA sus capacidades y competencias profesionales especialmente en el contexto tributario, en cumplimiento al requerimiento para otorgar al título de Especialistas en Gerencia Tributaria. Luego las memorias compiladas son el resultado de los trabajos presentados y evaluados oportunamente por cada docente comprometido con la calidad en cuanto a las temáticas investigativas, calidad de los contenidos, talleres teóricos prácticos, elementos metodológicos y de más lineamentos institucionales y del programa. La importancia de las memorias radica en su contenido el cual desglosa definiciones, conceptos, desarrollos teóricos prácticos, constituyéndose en un ejemplar de consulta investigativa en áreas de conocimiento fiscal y tributario en el marco de la Ley 1819 de 2016 y sus decretos reglamentarios, en síntesis al interior encontraremos fundamentos teóricos prácticos, procedimentales y resolutivos de casos especiales de Gravamen a los Movimientos Financieros, Monotributo, Renta Personas Naturales, Renta Personas Jurídicas, Procedimiento Tributario, Impuestos Distritales, Normas internacionales de Información Financiera Pymes, entre otros temas

Finishing the euchromatic sequence of the human genome

The sequence of the human genome encodes the genetic instructions for human physiology, as well as rich information about human evolution. In 2001, the International Human Genome Sequencing Consortium reported a draft sequence of the euchromatic portion of the human genome. Since then, the international collaboration has worked to convert this draft into a genome sequence with high accuracy and nearly complete coverage. Here, we report the result of this finishing process. The current genome sequence (Build 35) contains 2.85 billion nucleotides interrupted by only 341 gaps. It covers ∼99% of the euchromatic genome and is accurate to an error rate of ∼1 event per 100,000 bases. Many of the remaining euchromatic gaps are associated with segmental duplications and will require focused work with new methods. The near-complete sequence, the first for a vertebrate, greatly improves the precision of biological analyses of the human genome including studies of gene number, birth and death. Notably, the human enome seems to encode only 20,000-25,000 protein-coding genes. The genome sequence reported here should serve as a firm foundation for biomedical research in the decades ahead

Discutindo a educação ambiental no cotidiano escolar: desenvolvimento de projetos na escola formação inicial e continuada de professores

A presente pesquisa buscou discutir como a Educação Ambiental (EA) vem sendo trabalhada, no Ensino Fundamental e como os docentes desta escola compreendem e vem inserindo a EA no cotidiano escolar., em uma escola estadual do município de Tangará da Serra/MT, Brasil. Para tanto, realizou-se entrevistas com os professores que fazem parte de um projeto interdisciplinar de EA na escola pesquisada. Verificou-se que o projeto da escola não vem conseguindo alcançar os objetivos propostos por: desconhecimento do mesmo, pelos professores; formação deficiente dos professores, não entendimento da EA como processo de ensino-aprendizagem, falta de recursos didáticos, planejamento inadequado das atividades. A partir dessa constatação, procurou-se debater a impossibilidade de tratar do tema fora do trabalho interdisciplinar, bem como, e principalmente, a importância de um estudo mais aprofundado de EA, vinculando teoria e prática, tanto na formação docente, como em projetos escolares, a fim de fugir do tradicional vínculo “EA e ecologia, lixo e horta”.Facultad de Humanidades y Ciencias de la Educació

Mortality from gastrointestinal congenital anomalies at 264 hospitals in 74 low-income, middle-income, and high-income countries: a multicentre, international, prospective cohort study

Summary Background Congenital anomalies are the fifth leading cause of mortality in children younger than 5 years globally. Many gastrointestinal congenital anomalies are fatal without timely access to neonatal surgical care, but few studies have been done on these conditions in low-income and middle-income countries (LMICs). We compared outcomes of the seven most common gastrointestinal congenital anomalies in low-income, middle-income, and high-income countries globally, and identified factors associated with mortality. Methods We did a multicentre, international prospective cohort study of patients younger than 16 years, presenting to hospital for the first time with oesophageal atresia, congenital diaphragmatic hernia, intestinal atresia, gastroschisis, exomphalos, anorectal malformation, and Hirschsprung’s disease. Recruitment was of consecutive patients for a minimum of 1 month between October, 2018, and April, 2019. We collected data on patient demographics, clinical status, interventions, and outcomes using the REDCap platform. Patients were followed up for 30 days after primary intervention, or 30 days after admission if they did not receive an intervention. The primary outcome was all-cause, in-hospital mortality for all conditions combined and each condition individually, stratified by country income status. We did a complete case analysis. Findings We included 3849 patients with 3975 study conditions (560 with oesophageal atresia, 448 with congenital diaphragmatic hernia, 681 with intestinal atresia, 453 with gastroschisis, 325 with exomphalos, 991 with anorectal malformation, and 517 with Hirschsprung’s disease) from 264 hospitals (89 in high-income countries, 166 in middleincome countries, and nine in low-income countries) in 74 countries. Of the 3849 patients, 2231 (58·0%) were male. Median gestational age at birth was 38 weeks (IQR 36–39) and median bodyweight at presentation was 2·8 kg (2·3–3·3). Mortality among all patients was 37 (39·8%) of 93 in low-income countries, 583 (20·4%) of 2860 in middle-income countries, and 50 (5·6%) of 896 in high-income countries (p<0·0001 between all country income groups). Gastroschisis had the greatest difference in mortality between country income strata (nine [90·0%] of ten in lowincome countries, 97 [31·9%] of 304 in middle-income countries, and two [1·4%] of 139 in high-income countries; p≤0·0001 between all country income groups). Factors significantly associated with higher mortality for all patients combined included country income status (low-income vs high-income countries, risk ratio 2·78 [95% CI 1·88–4·11], p<0·0001; middle-income vs high-income countries, 2·11 [1·59–2·79], p<0·0001), sepsis at presentation (1·20 [1·04–1·40], p=0·016), higher American Society of Anesthesiologists (ASA) score at primary intervention (ASA 4–5 vs ASA 1–2, 1·82 [1·40–2·35], p<0·0001; ASA 3 vs ASA 1–2, 1·58, [1·30–1·92], p<0·0001]), surgical safety checklist not used (1·39 [1·02–1·90], p=0·035), and ventilation or parenteral nutrition unavailable when needed (ventilation 1·96, [1·41–2·71], p=0·0001; parenteral nutrition 1·35, [1·05–1·74], p=0·018). Administration of parenteral nutrition (0·61, [0·47–0·79], p=0·0002) and use of a peripherally inserted central catheter (0·65 [0·50–0·86], p=0·0024) or percutaneous central line (0·69 [0·48–1·00], p=0·049) were associated with lower mortality. Interpretation Unacceptable differences in mortality exist for gastrointestinal congenital anomalies between lowincome, middle-income, and high-income countries. Improving access to quality neonatal surgical care in LMICs will be vital to achieve Sustainable Development Goal 3.2 of ending preventable deaths in neonates and children younger than 5 years by 2030

Análisis Estructural II - CI649 - 202101

Descripcion: Este curso es de la carrera de Ingenieria Civil, de la especialidad de estructuras, de carácter obligatorio, que sirve para abordar el análisis de estructuras hiperestáticas formadas por barras sobre las que pueden actuar cargas estaticas. Estos conocimientos permiten calcular las fuerzas interiores y los desplazamientos en dichas estructuras, que serán necesarios para el diseño posterior de las mismas. Propósito: Contribuye con el desarrollo de la competencia general de Razonamiento Cuantitativo a nivel de logro 2 y la competencia específica 1 de ABET: Resolucion de Problemas a nivel de logro 2. Cuenta con el prerrequisito de Análisis Estructural 1 e Introducción a los Metódos Computacionales

Abordagem da saúde mapuche aos transtornos na área da fonoaudiologia na região de La Araucanía, Chile: rumo à fonoaudiologia em chave intercultural

The objective of this research is to investigate and discuss how Mapuche health approaches the health conditions that Speech-Language Therapy classifies as communication disorders, from a theoretical-epistemological approach that contemplates the training of health agents, the diagnostic process, the intercultural mapuche health system relationships, and the treatment of voice, hearing, swallowing, language and cognition disorders. Through a grounded theory design, semi-structured interviews were conducted with six Mapuche health agents, including four machi, one lawentuchefe, and one peumantufe. As results, three categories of analysis are obtained: kizukutrán (related to the training process of the health agent), kutrán (related to pathologies, disorders, diagnosis and treatment) and health system (related to the differences and relationships between the system mapuche and non-mapuche health). Mapuche traditional practitioners use medicinal plants, rituals and their own therapeutic resources to address pathologies in the area of speech therapy, and they are used independently or together with official medical health. The differences and coincidences of the Mapuche health approach to pathologies in the area of speech therapy are discussed, as well as the challenges of the profession to carry out respectful and ethical intercultural therapeutic practices.El objetivo de esta investigación es indagar cómo la salud mapuche se aproxima a las condiciones de salud que la fonoaudiología clasifica como trastornos de la comunicación, desde un planteamiento teórico-epistemológico que contempla la formación de los agentes de salud, el proceso diagnóstico, el sistema de atención propio e intercultural y el tratamiento de las patologías de voz, audición, deglución, lenguaje y cognición. A través de un diseño teórico-metodológico basado en la teoría fundamentada, se realizaron entrevistas semiestructuradas a seis personas agentes de salud mapuche, incluyendo cuatro machi, un lawentuchefe y un peumantufe. Como resultados se obtienen tres categorías de análisis: kizukutrán, relacionado con el proceso de formación del agente de salud; kutrán, relacionado con las patologías, trastornos, su diagnóstico y tratamiento, y sistema de salud, relacionado con las diferencias y relaciones entre el sistema salud mapuche y no mapuche. Los sanadores tradicionales mapuche usan plantas medicinales, rituales y recursos terapéuticos propios para el abordaje de las patologías del área de la fonoaudiología, y que se emplean de manera independiente o en conjunto con la salud médica oficial. Se discuten las diferencias y coincidencias del abordaje de la salud mapuche a las patologías del área de la fonoaudiología, así como los desafíos para la profesión que implica realizar prácticas terapéuticas interculturales respetuosas y éticas, en perspectiva de una interculturalidad crítica. [Tüfachi inaramtun zugu ta küpa inaramtuy mapuche lawentuchen mew tüfey chi ketxozugun pigekelu ta fonoaudiología mew, kiñe rakizuam kimün mew koneltulelu ta pu lawentuchefe, ñi chumgechi kimgeken ta kutxan, ñi chumgechi lawentugeken ta che ka intercultural mew ka chumgechi ñi lawentugeken ta ketxoketxozugulu, allkün zugu, rulmen yaqel zugu, zugun ka ñi chumgechi kimken ta che. Tüfa chi küzaw ta nentugey kiñe teórico-metodológico zugu mew reküluwkülelu ta teoría fundamentada zugu mew, nentugey wenche azkünun ramtukan mew ta kayu lawentuchefe küzawkelu ta lawentuchen mew, fey mew ramtugey ta meli machi, kiñe lawentuchefe ka kiñe pewmatufe. Fey wechulün küzaw ta wentugey küla güneltun zugu: kizukutxan, tüfey chi zugu ta lawentuchefe ñi chumgechi kimeltugey ñi kim lawentucheal; kutxan, tüfey ta kutxan zugu, kutxankawün zugu, ñi chumgechi kimgeken chem kutxangen ka chumgechi lawentugeal, ka lawentuchen zugu, fey mew ta feypigey chem kaley ka chem zugu mew yewpay ta mapuche lawentuchen egu wigka lawentuchen. Pu mapuche lawentuchefe pünekeygün aliwenke lawen, llellipun ka pünekeygün kiñeke mapuche azümüwün lawentual tüfey chi kutxan konkelu fonoaudiología mew, fey wichu pünegekeygün kam txür amulekey médico lawentuchen egu. Femgechi gütxamyegey ñi kalen ka ñi yewpan ñi chumgechi lawentugeken kutxan konkülelu ta fonoaudiología zugu mew, ka femgechi gütxamyegey ñi chumgechi küzawafel fey chi profesión ñi zoy küme yamkechi lawentual epu rume kimün mew, ñi küme güneltunieal ta epu rume kimün.]O objetivo desta pesquisa é investigar e discutir como a saúde mapuche aborda as condições de saúde que a fonoaudiologia classifica como transtornos da comunicação a partir de uma abordagem teórico-epistemológica que contempla a formação dos agentes de saúde, o processo diagnóstico, o sistema de cuidado próprio e intercultural e o tratamento de patologias da voz, audição, deglutição, linguagem e cognição. Por meio de um delineamento teórico-metodológico baseado na teoria fundamentada, foram realizadas entrevistas semiestruturadas com seis agentes de saúde mapuche, sendo quatro machi, um lawentuchefe e um peumantufe. Como resultado, obtêm-se três categorias de análise: kizukutrán (relacionado ao processo de formação do agente de saúde), kutrán (relacionado a patologias, transtornos, seu diagnóstico e tratamento) e sistema de saúde (relacionado às diferenças e relações entre o sistema de saúde mapuche e não mapuche). Os curandeiros mapuche utilizam plantas medicinais, rituais e recursos terapêuticos próprios para tratar patologias na área da fonoaudiologia e que são utilizados de forma independente ou em conjunto com a saúde médica oficial. Discutem-se as diferenças e coincidências da abordagem da saúde mapuche às patologias na área da fonoaudiologia, bem como os desafios da profissão para realizar práticas terapêuticas interculturais respeitosas e éticas

Análisis Estructural II - CI649 - 202102

Descripcion: Este curso es de la carrera de Ingenieria Civil, de la especialidad de estructuras, de carácter obligatorio, que sirve para abordar el análisis de estructuras hiperestáticas formadas por barras sobre las que pueden actuar cargas estaticas. Estos conocimientos permiten calcular las fuerzas interiores y los desplazamientos en dichas estructuras, que serán necesarios para el diseño posterior de las mismas. Propósito: Contribuye con el desarrollo de la competencia general de Razonamiento Cuantitativo a nivel de logro 2 y la competencia específica 1 de ABET: Resolucion de Problemas a nivel de logro 2. Cuenta con el prerrequisito de Análisis Estructural 1 e Introducción a los Metódos Computacionales

Search for narrow resonances using the dijet mass spectrum in pp collisions at s√=8 TeV

Results are presented of a search for the production of new particles decaying to pairs of partons (quarks, antiquarks, or gluons), in the dijet mass spectrum in proton-proton collisions at s√=8  TeV. The data sample corresponds to an integrated luminosity of 4.0  fb−1, collected with the CMS detector at the LHC in 2012. No significant evidence for narrow resonance production is observed. Upper limits are set at the 95% confidence level on the production cross section of hypothetical new particles decaying to quark-quark, quark-gluon, or gluon-gluon final states. These limits are then translated into lower limits on the masses of new resonances in specific scenarios of physics beyond the standard model. The limits reach up to 4.8 TeV, depending on the model, and extend previous exclusions from similar searches performed at lower collision energies. For the first time mass limits are set for the Randall–Sundrum graviton model in the dijet channel

Recent HIV infection and annualized HIV incidence rates among sexual and gender minorities in Brazil and Peru (ImPrEP seroincidence study): a cross-sectional, multicenter studyResearch in context

Summary: Background: HIV incidence estimation is critical for monitoring the HIV epidemic dynamics and the effectiveness of public health prevention interventions. We aimed to identify sexual and gender minorities (SGM) with recent HIV infections, factors associated with recent HIV infection, and to estimate annualised HIV incidence rates. Methods: Cross-sectional multicentre study in HIV testing services in Brazil and Peru (15 cities). Inclusion criteria: 18+ years, SGM assigned male at birth, not using pre-/post-exposure prophylaxis. We identified recent HIV infection using the Maxim HIV-1 LAg-Avidity EIA assay as part of a recent infection testing algorithm (RITA). Annualized HIV incidence was calculated using the UNAIDS/WHO incidence estimator tool. Multivariable logistic regression models were used to estimate factors associated with recent HIV infection. Trial registration: NCT05674682. Findings: From 31-Jan-2021 to 29-May-2022, 6899 individuals participated [Brazil: 4586 (66.5%); Peru: 2313 (33.5%)]; 5946 (86.2%) cisgender men, 751 (10.9%) transgender women and 202 (2.9%) non-binary/gender diverse. Median age was 27 (IQR: 23–34) years. HIV prevalence was 11.4% (N = 784/6899); 137 (2.0%) SGM were identified with recent HIV infection. The overall annualized HIV incidence rate was 3.88% (95% CI: 2.86–4.87); Brazil: 2.62% (95% CI: 1.78–3.43); Peru: 6.69% (95% CI: 4.62–8.69). Participants aged 18–24 years had higher odds of recent HIV infection compared to those aged 30+ years in both countries. Interpretation: Our results highlight the significant burden of HIV epidemic among SGM in large urban centres of Brazil and Peru. Public health policies and interventions to increase access to effective HIV prevention methods such as PrEP are urgently needed in Latin America. Funding: Unitaid, WHO (Switzerland), Ministry of Health from Brazil and Peru