ICT Diffusion at Developing Countries: The Role of Governance Types and Mechanisms

The diffusion process of information and communication technology for mobile telephones, personal computers and internet users seems to follow the Bass’ diffusion model in most nations, but some of the factors affecting diffusion speeds are still unidentified. We focused on three geographical regions, of mostly developing nations namely: Eastern Europe, Southeast Asia, and Central America/Caribbean to compare diffusion speeds. We included economic wealth, social infrastructures, and governance mechanisms to measure their impact in the diffusion speed for a period of 20 years. Based on secondary data, we conclude that geographical location, financial status, social infrastructure and governance mechanisms impact diffusion speed of three ICT products (PC, mobile phones and Internet). Along with the economies, we discovered that the types of government (democratic, autocratic and communist), follow the same diffusion shape, but the speed of diffusion is greatly altered by governmental intrusion in this matter. Governance mechanisms also affect diffusion speed

Estrategias andragógicas y su influencia en el aprendizaje en entornos virtuales de un instituto superior tecnológico en Cusco, 2021

El presente estudio tiene como objetivo central determinar la relación entre las estrategias andragógicas y el aprendizaje en entornos virtuales, en el cual participaron 82 estudiantes de ambos sexos de un Instituto Privado de Educación Superior de la ciudad de Cusco. El estudio pertenece al enfoque cuantitativo, de tipo básico, con diseño transversal, con una muestra no probabilística de tipo intencional. Los instrumentos usados para este fin fueron: el Cuestionario de Estrategias Andragógicas y el Cuestionario de Aprendizaje en Entornos Virtuales ambos cuestionarios se validaron mediante juicio de expertos y así mismo se identificó la consistencia interna a través del coeficiente de Alfa de Cronbach .842 y .947 respectivamente, lo que significa que ambos cuestionarios son válidos y confiables. Los principales hallazgos de este estudio revelan la existencia de una relación significativa directa baja entre las estrategias andragógicas y el aprendizaje en entornos virtuales de acuerdo al coeficiente de correlación Rho de Spearman (.384, p<0.05). Por otro lado, también se encontró que los niveles de percepción de las estrategias andragógicas es alta, y los niveles de percepción del aprendizaje en entornos virtuales es medio. Finalmente se concluye que a mejores estrategias andragógicas mayor será el aprendizaje en los entornos virtuales

IMPLEMENTACIÓN DE LA METODOLOGÍA DEL MANTENIMIENTO CENTRADO EN LA CONFIABILIDAD (MCC) PARA MEJORAR EL PLAN DE MANTENIMIENTO DE LOS EQUIPOS CRÍTICOS EN GALVANOMETAL PERÚ S.A.C.

Para el desarrollo del presente trabajo de investigación “Implementación de la Metodología del Mantenimiento Centrado en la Confiabilidad (MCC) para mejorar el Plan de Mantenimiento de los equipos críticos en Galvanometal Perú S.A.C.” se consideró como antecedente principal a John Moubray con su libro “Mantenimiento Centrado den la Confiabilidad, así mismo a René Alfaro con su trabajo de “Implementación de un plan de mantenimiento centrado en la confiabilidad para la planta de golosinas NESTLÉ PERÚ”, finalmente a la investigación de Salvador Barreda con “Plan de mantenimiento centrado en la confiabilidad en la EDAR DE NULES-VILAVELLA”. Para la investigación se formula el problema general de la siguiente manera: ¿Cómo implementar la metodología del mantenimiento centrado en la confiabilidad (MCC) para mejorar el plan de mantenimiento de los equipos críticos en Galvanometal Perú S.A.C.?, interrogante que a través de la investigación se ha dado respuesta.Trabajo de suficiencia profesiona

Los efectos de las sentencias de casación en materia tributaria. El caso de los intereses moratorios en los anticipos del impuesto a la renta

El presente trabajo pretende abordar los efectos de las sentencias de casación en materia tributaria, en el ámbito de actuación de la Administración Tributaria. Este se inicia describiendo de modo general y sucinto en qué consisten las facultades de la Administración Tributaria y las atribuciones del Tribunal Fiscal. Como se sabe, ambos son órganos administrativos que integran el Poder Ejecutivo. Luego, paso a desarrollar cuál es la función del Poder Judicial en un Estado Social, Democrático y Constitucional de Derecho y porque las resoluciones administrativas que causan estado son susceptibles de ser recurridas ante el órgano jurisdiccional a través del denominado Proceso Contencioso Administrativo. En esta etapa eminentemente jurisdiccional, y después de transitar por las instancias correspondientes y de ser el caso, podrá revisarse lo resuelto en segunda instancia a través del denominado recurso de casación, donde la Corte Suprema de Justicia se pronunciará en forma definitiva emitiendo la sentencia casatoria respectiva. A continuación, se estudiará lo que debe entenderse por jurisprudencia a nivel administrativo y judicial, las diferencias conceptuales entre lo que debe entenderse por pleno casatorio y precedente vinculante; y, si la Administración Tributaria se encontraría vinculada a la jurisprudencia y los precedentes vinculantes emitidos por la Corte Suprema de Justicia en materia tributaria. Asimismo, y teniendo en cuenta el marco teórico expuesto anteriormente, se analizará un caso controvertido que versa sobre la aplicación de los intereses moratorios a los pagos a cuenta del impuesto a la renta y cómo éste ha sido resuelto en sede administrativa y judicial. Por último, se efectuará un análisis crítico a un reciente cambio de criterio jurisprudencial relacionado con el tema materia de estudio, al que he denominado el inesperado giro copernicano de la Corte Suprema de Justicia, a propósito de la sentencia de Casación N.º 27444-2018-Lima.The purpose of this paper is to address the effects of Appelate Court Rulings on tax matters, in the scope of action of the Tax Administration. It begins with a general and succinct description of the powers of the Tax Administration and the authorities of the Tax Court. As it is known, both are administrative bodies that are part of the Executive Branch. Likewise, the role of the Judiciary in a Social, Democratic and Constitutional State of law will be develop, as well as the issues regarding why the administrative resolutions that cause status are susceptible to be appealed before the jurisdictional body through the so-called Contentious Administrative Process. In this eminently jurisdictional stage, and after going through the corresponding instances and if it is the case, what is resolved in the appellate court may be reviewed through the so-called cassation appeal, where the Supreme Court of Justice shall issue a final decision by ordering the respective Appelate Court Ruling. Next, we will study what should be understood by jurisprudence at the administrative and judicial level, the conceptual differences between what should be understood by full cassation and binding precedent; and whether the Tax Administration would be bound to the jurisprudence and binding precedents issued by the Supreme Court of Justice in tax matters. Likewise, and taking into account the theoretical framework set forth above, a controversial case will be analyzed regarding the application of late payment interest to income tax advance payments and how it has been resolved in administrative and judicial proceedings. Finally, a critical analysis will be made of a recent change of jurisprudential criteria related to the subject matter of the study, which I have called the unexpected Copernican turn of the Supreme Court of Justice, regarding Appelate Court Ruling N.º 27444-2018-Lima

The Economic Impact of Security Breaches on Publicly Traded Corporations: An Empirical Investigation

In a 2008 survey of 522 computer security professionals, the Computer Security Institute found an average reported cost close to $500,000 for those companies that experienced a financial fraud. A survey of potential cloud computing adopters show that security and privacy are the primary concerns for not using the cloud. The present research conducts an event study to investigate the impact of publicly announced security breaches on the market value of the breached companies. We utilize the cumulative abnormal returns, risk shifts, and volume changes to measure this impact. Our results show that the cumulative abnormal return due to a security breach is -.19%. We also found the mean risk factor increases by about 22 percent. Our results also show an abnormal trading volume of about 6%. None of the previous research studies in the information systems area has investigated the impact of security breaches on cumulative abnormal returns, volume changes, and risk shifts

Golgi localisation of GMAP210 requires two distinct cis-membrane binding mechanisms

<p>Abstract</p> <p>Background</p> <p>The Golgi apparatus in mammals appears as a ribbon made up of interconnected stacks of flattened cisternae that is positioned close to the centrosome in a microtubule-dependent manner. How this organisation is achieved and retained is not well understood. GMAP210 is a long coiled-coil cis-Golgi associated protein that plays a role in maintaining Golgi ribbon integrity and position and contributes to the formation of the primary cilium. An amphipathic alpha-helix able to bind liposomes <it>in vitro </it>has been recently identified at the first 38 amino acids of the protein (amphipathic lipid-packing sensor motif), and an ARF1-binding domain (Grip-related Arf-binding domain) was found at the C-terminus. To which type of membranes these two GMAP210 regions bind <it>in vivo </it>and how this contributes to GMAP210 localisation and function remains to be investigated.</p> <p>Results</p> <p>By using truncated as well as chimeric mutants and videomicroscopy we found that both the N-terminus and the C-terminus of GMAP210 are targeted to the cis-Golgi <it>in vivo</it>. The ALPS motif was identified as the N-terminal binding motif and appeared concentrated in the periphery of Golgi elements and between Golgi stacks. On the contrary, the C-terminal domain appeared uniformly distributed in the cis-cisternae of the Golgi apparatus. Strikingly, the two ends of the protein also behave differently in response to the drug Brefeldin A. The N-terminal domain redistributed to the endoplasmic reticulum (ER) exit sites, as does the full-length protein, whereas the C-terminal domain rapidly dissociated from the Golgi apparatus to the cytosol. Mutants comprising the full-length protein but lacking one of the terminal motifs also associated with the cis-Golgi with distribution patterns similar to those of the corresponding terminal end whereas a mutant consisting in fused N- and C-terminal ends exhibits identical localisation as the endogenous protein.</p> <p>Conclusion</p> <p>We conclude that the Golgi localisation of GMAP210 is the result of the combined action of the two N- and C-terminal domains that recognise different sub-regions of the cis-GA. Based on present and previous data, we propose a model in which GMAP210 would participate in homotypic fusion of cis-cisternae by anchoring the surface of cisternae via its C-terminus and projecting its distal N-terminus to bind the rims or to stabilise tubular structures connecting neighbouring cis-cisternae.</p

A smart grids knowledge transfer paradigm supported by experts' throughput modeling artificial intelligence algorithmic processes

This paper presents an artificial intelligence algorithmic knowledge transfer approach to the models that have been developed throughout the world for smart grid networks. Many nations are moving forward to implement smarter ways to generate, distribute and network energy, while others are expecting the leading countries to take the initiative and then follow suit. Therefore, we theoretically identify three dimensions of experts' competencies—perception, judgment, and decision choice supported by the Throughput Model algorithms for knowledge transfer. Integrating the Throughput Model algorithmic framework and Deming Cycle (i.e., plan, do, check, act), we propose that Information and Communication Technology (ICT) systems influence experts' decision making towards implementation of Smart Grids (SG). This model was backed up with the perspectives of 32 global experts as surveyed using Carnegie Mellon Maturity model questions and analyzed the results using PLS to validate the findings and compare them to our enhanced knowledge transfer developed from Deming's PDCA cycle. Our results suggest that these key algorithmic decision-making components are critical in explaining the successful application of planning, doing, checking/ acting, and planning of renewable energy technology as well as for a greener environment

Estudio de prefactibilidad para la instalación de una planta productora de crema hidratante a base de aceite de coco y espirulina

En la actualidad existe una creciente tendencia del cuidado de la imagen personal, siendo el cuidado de la piel uno de los más importantes e influyentes dentro del sector. Por tal motivo, se propone realizar una crema hidratante a base de aceite de coco y espirulina que brinde diversos beneficios a la piel y que esté compuesta por materiales mucho más saludable. El presente trabajo de investigación desarrollará 8 capítulos fundamentales, con la finalidad de poder determinar la viabilidad y factibilidad de la propuesta. En el primer capítulo explicará los objetivos del proyecto, así como las justificaciones de su implementación e hipótesis. El segundo capítulo detalla el estudio de mercado y cálculo de la demanda del proyecto, mediante la aplicación de encuestas y uso de fuentes de información, donde se obtuvo una demanda de 41 623 frascos para el 2026. El capítulo 3 y 4 se enfocan en la ubicación y tamaño de la planta productora, la cual se ubicará en Villa El Salvador (Lima) y presentará un tamaño de 41 623 frascos. En lo que respecta el quinto capítulo, se explica a mayor detalle el proceso de producción de la crema hidratante y sus requerimientos, capacidad y disposición de planta, diseño de cadena de suministros y mantenimiento; asimismo, el capítulo 6 se enfoca en el esquema organizacional de la empresa. Finalmente, los capítulos 7 y 8 evalúan los diversos aspectos económicos, financieros y sociales que trae consigo la implementación del proyecto, donde se demuestra la viabilidad del proyecto; puesto que se obtiene un VAN de S/ 44 973 con una tasa interna de retorno de 25,29%. Al finalizar los ocho capítulos, se menciona las conclusiones y recomendaciones, con el objetivo de poder realizar una mejor retroalimentación de los hallazgos obtenidos.Nowadays, there is an existing growing trend about personal image care, being personal skin care one of the most important and influential aspects of the industry. For that reason, we propose the realization of a moisturizer of spirulina and coconut oil which provides many benefits to the skin and is composed of much healthier ingredients. This research work is based on 8 fundamental chapters, with the purpose of determining the viability and feasibility of the study. The first chapter explains the objectives of the research, the justification of its implementation and hypothesis. The second chapter details the market study and calculation of the project’s demand, through the application of surveys and the utilization of information sources, where a demand of 41 623 bottles was obtained for 2026. The chapter 3 and 4 focus on the location and size of the processing plant, which will be located in Villa El Salvador (Lima) and will have a size of 41 623 bottles. As for the fifth chapter, it explains in more detail the production process of the moisturizer and its requirements, plant capacity and layout, supply chain design and maintenance; also, chapter 6 focuses on the organizational scheme of the company. Finally, chapters 7 and 8 evaluate the various economic, financial and social aspects involved in the project implementation, where the viability of the project is demonstrated, since an NPV of S/ 44 973 with an internal rate of return of 25,29% is obtained. At the end of the eight chapters, the conclusions and recommendations are mentioned, in order to be able to make a better feedback of the final results