OPTIMIZACIÓN DE INDICADORES DE RENTABILIDAD MEDIANTE EL MODELO DE DEPRECIACIÓN ÁURICA EN NICARAGUA

The implementation of fiscal measures tends to diminish the impact of the tax burden on business economic activities. For years has been used depreciation as a tax shield, so a new model called auric depreciation raised. This approach of the model consisted in weighing higher values in the early years of an asset with regard to the Fibonacci sequence, so serve the improvement of profitability indicators: internal rate of return (IRR) and profitability index (IR). This new model with the straight line and accelerated depreciation (by sum of digits), was compared by the setting of a stage for the enterprise with a minimum annuity to carry the premise of profitability; this annuity with the 30% tax burden was reduced but not before applying three depreciation methods. At the end, average IRR and IR corrected for taxes, proved to be greater with the application of the Auric to planned growth rates higher than 16%, as lower rates is not allowed an appreciable return by any method. This model has, therefore the purpose serve as an incentive for the creation and formalization of new companies, it allows capitalization and survival, and warrants to the tax administration revenue in the long run.La implementación de medidas fiscales tiende a disminuir el impacto de la carga tributaria sobre las actividades económicas empresariales. Por años se ha utilizado la depreciación como escudo fiscal, así que se planteó un nuevo modelo denominado Depreciación Áurica. Este planteamiento del modelo consistió en ponderar valores más altos en los primeros años de un activo con respecto a la sucesión de Fibonacci, para que sirviera a la mejora de los indicadores de rentabilidad: tasa interna de retorno (TIR) e índice de rentabilidad (IR). Se comparó este nuevo modelo con el de línea recta y depreciación acelerada (por suma de dígitos), a través del planteamiento de un escenario para la empresa con una anualidad mínima requerida para cumplir la premisa de rentabilidad; se disminuyó esta anualidad con la carga impositiva del 30% no sin antes aplicar tres métodos de depreciación. Al final, la TIR promedio y el IR corregido por impuestos, resultaron ser mayores con la aplicación del modelo áurico a tasas planificadas superiores al 16%, pues a menores tasas no se permitió una rentabilidad apreciable por ningún método. Este modelo tiene, pues, la finalidad de servir como incentivo para la creación y formalización de nuevas empresas, le permite capitalización y supervivencia, y garantiza a la administración tributaria la recaudación de impuestos a largo plazo

OPTIMIZACIÓN DE INDICADORES DE RENTABILIDAD MEDIANTE EL MODELO DE DEPRECIACIÓN ÁURICA EN NICARAGUA

The implementation of fiscal measures tends to diminish the impact of the tax burden on business economic activities. For years has been used depreciation as a tax shield, so a new model called auric depreciation raised. This approach of the model consisted in weighing higher values in the early years of an asset with regard to the Fibonacci sequence, so serve the improvement of profitability indicators: internal rate of return (IRR) and profitability index (IR). This new model with the straight line and accelerated depreciation (by sum of digits), was compared by the setting of a stage for the enterprise with a minimum annuity to carry the premise of profitability; this annuity with the 30% tax burden was reduced but not before applying three depreciation methods. At the end, average IRR and IR corrected for taxes, proved to be greater with the application of the Auric to planned growth rates higher than 16%, as lower rates is not allowed an appreciable return by any method. This model has, therefore the purpose serve as an incentive for the creation and formalization of new companies, it allows capitalization and survival, and warrants to the tax administration revenue in the long run.La implementación de medidas fiscales tiende a disminuir el impacto de la carga tributaria sobre las actividades económicas empresariales. Por años se ha utilizado la depreciación como escudo fiscal, así que se planteó un nuevo modelo denominado Depreciación Áurica. Este planteamiento del modelo consistió en ponderar valores más altos en los primeros años de un activo con respecto a la sucesión de Fibonacci, para que sirviera a la mejora de los indicadores de rentabilidad: tasa interna de retorno (TIR) e índice de rentabilidad (IR). Se comparó este nuevo modelo con el de línea recta y depreciación acelerada (por suma de dígitos), a través del planteamiento de un escenario para la empresa con una anualidad mínima requerida para cumplir la premisa de rentabilidad; se disminuyó esta anualidad con la carga impositiva del 30% no sin antes aplicar tres métodos de depreciación. Al final, la TIR promedio y el IR corregido por impuestos, resultaron ser mayores con la aplicación del modelo áurico a tasas planificadas superiores al 16%, pues a menores tasas no se permitió una rentabilidad apreciable por ningún método. Este modelo tiene, pues, la finalidad de servir como incentivo para la creación y formalización de nuevas empresas, le permite capitalización y supervivencia, y garantiza a la administración tributaria la recaudación de impuestos a largo plazo

RICORS2040 : The need for collaborative research in chronic kidney disease

Chronic kidney disease (CKD) is a silent and poorly known killer. The current concept of CKD is relatively young and uptake by the public, physicians and health authorities is not widespread. Physicians still confuse CKD with chronic kidney insufficiency or failure. For the wider public and health authorities, CKD evokes kidney replacement therapy (KRT). In Spain, the prevalence of KRT is 0.13%. Thus health authorities may consider CKD a non-issue: very few persons eventually need KRT and, for those in whom kidneys fail, the problem is 'solved' by dialysis or kidney transplantation. However, KRT is the tip of the iceberg in the burden of CKD. The main burden of CKD is accelerated ageing and premature death. The cut-off points for kidney function and kidney damage indexes that define CKD also mark an increased risk for all-cause premature death. CKD is the most prevalent risk factor for lethal coronavirus disease 2019 (COVID-19) and the factor that most increases the risk of death in COVID-19, after old age. Men and women undergoing KRT still have an annual mortality that is 10- to 100-fold higher than similar-age peers, and life expectancy is shortened by ~40 years for young persons on dialysis and by 15 years for young persons with a functioning kidney graft. CKD is expected to become the fifth greatest global cause of death by 2040 and the second greatest cause of death in Spain before the end of the century, a time when one in four Spaniards will have CKD. However, by 2022, CKD will become the only top-15 global predicted cause of death that is not supported by a dedicated well-funded Centres for Biomedical Research (CIBER) network structure in Spain. Realizing the underestimation of the CKD burden of disease by health authorities, the Decade of the Kidney initiative for 2020-2030 was launched by the American Association of Kidney Patients and the European Kidney Health Alliance. Leading Spanish kidney researchers grouped in the kidney collaborative research network Red de Investigación Renal have now applied for the Redes de Investigación Cooperativa Orientadas a Resultados en Salud (RICORS) call for collaborative research in Spain with the support of the Spanish Society of Nephrology, Federación Nacional de Asociaciones para la Lucha Contra las Enfermedades del Riñón and ONT: RICORS2040 aims to prevent the dire predictions for the global 2040 burden of CKD from becoming true

Molecular characterization of hairy fleabane using RAPD.

ABSTRACT With the increase of glyphosate resistance evolution in hairy fleabane, the knowledge of genetic diversity is essential to assist in the weed management. The objective was to characterize the genetic diversity of glyphosate resistant Conyza species in Rio Grande do Sul. Hairy fleabane biotype seeds were collected in fields of glyphosate-resistant soybean, generating seedlings used for extracting DNA from the leaves to perform a genetic diversity analysis, using the RAPD technique. The DNA was used in polymerase chain reaction and DNA fragments were assessed for polymorphism bands in electrophoresis. Biotypes were identified as Conyza bonariensis and microcephala varieties. In molecular analysis, among 25 primers RAPD, eight were reproducible generating polymorphisms of high intensity for the separation of biotypes. Cluster analysis revealed five groups, which had a genetic similarity of 53%. The results indicate that all known biotypes are of the same species, but exhibit different varieties. RAPD presents itself as an important tool for characterizing Conyza species