3,046 research outputs found

    Measurement of tW the production cross-section at 13 TeV with CMS

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    The inclusive cross-section for tW production in proton-proton collisions at s=13\sqrt{s} = 13 TeV is measured with a dataset corresponding to an integrated luminosity of 35.9 fb−1^{-1} collected by the CMS experiment. The measurement is performed in events with one electron and one muon, and exploits kinematic differences between the signal and the dominating ttˉt\bar{t} background through the use of multivariate discriminants designed to separate the two processes. The measured cross-section of σ=63.1±1.8 (stat)±6.0 (syst)±2.1 (lumi)\sigma = 63.1 \pm 1.8~({\rm stat}) \pm 6.0~({\rm syst}) \pm 2.1~({\rm lumi}) pb is in agreement with standard model expectations

    Relevancia de la planeación tributaria para la gestión de procesos tributarios en las Pymes

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    The objective of the article consisted of reviewing the existing documentation on the application and implementation of tax planning, in order to establish whether it is feasible to conceive it as an improvement strategy in the management of tax processes to counteract problems of this type in the small and medium businesses. The method responds to a qualitative analysis of secondary information, built from bibliographic searches of articles and papers published in scientific databases. Multiple results were found that speak of the importance, the process for its applicability and benefits generated by tax planning, mostly dedicated to large companies, susceptible to transfer and adapt to smaller ones, given the scarcity of literature focused on this type of entities. In the discussion the possibilities and effects of tax planning in small and medium-sized companies are analyzed. As one of the main conclusions, tax planning is viewed as a strategy that generates benefits for the companies under analysisEl objetivo del articulo consistió en revisar la documentación existente sobre la aplicación e implementación de la planeación tributaria, con la finalidad de establecer si es factible concebirla como como una estrategia de mejora en la gestión de los procesos tributarios para contrarrestar problemáticas de este tipo en las pequeñas y medianas empresas. El método responde a un análisis cualitativo de información secundaria, construida a partir de búsquedas bibliográficas de artículos y trabajos publicados en bases de datos de carácter científico. Se encontraron múltiples resultados que hablan de la importancia, el proceso para su aplicabilidad y beneficios que genera la planeación tributaria., en su mayor parte dedicados a las grandes empresas, susceptible de trasladar y adaptar a las de menor tamaño, dada la escasez de literatura enfocada a este tipo de entidades. En la discusión se analizan las posibilidades y efectos de la planeación tributaria en las pequeñas y medianas empresas. Como una de las principales conclusiones se visualiza la planeación tributaria como una estrategia generadora de beneficios para las empresas objeto de análisi

    Two Different Populations within the Healthy Elderly: Lack of Conflict Detection in Those at Risk of Cognitive Decline

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    During healthy aging, inhibitory processing is affected at the sensorial, perceptual, and cognitive levels. The assessment of event-related potentials (ERPs) during the Stroop task has been used to study age-related decline in the efficiency of inhibitory processes. Studies using ERPs have found that the P300 amplitude increases and the N500 amplitude is attenuated in healthy elderly adults compared to those in young adults. On the other hand, it has been reported that theta excess in resting EEG with eyes closed is a good predictor of cognitive decline during aging 7 years later, while a normal EEG increases the probability of not developing cognitive decline. The behavioral and ERP responses during a Counting-Stroop task were compared between 22 healthy elderly subjects with normal EEG (Normal-EEG group) and 22 healthy elderly subjects with an excess of EEG theta activity (Theta-EEG group). Behaviorally, the Normal-EEG group showed a higher behavioral interference effect than the Theta-EEG group. ERP patterns were different between the groups, and two facts are highlighted: (a) the P300 amplitude was higher in the Theta-EEG group, with both groups showing a P300 effect in almost all electrodes, and (b) the Theta-EEG group did not show an N500 effect. These results suggest that the diminishment in inhibitory control observed in the Theta-EEG group may be compensated by different processes in earlier stages, which would allow them to perform the task with similar efficiency to that of participants with a normal EEG. This study is the first to show that healthy elderly subjects with an excess of theta EEG activity not only are at risk of developing cognitive decline but already have a cognitive impairment

    Modelo estratégico integral para la complementación del sistema de gestión de la seguridad y salud en la clínica Prevención y Salud IPS

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    El desarrollo de esta investigación se realiza con base en las normas vigente colombianas, con el objetivo de prevenir toda clase de riesgos y enfermedades a las cuales están expuestos los trabajadores de la Clínica Prevención y Salud I.P.S., a su vez se busca que las condiciones de trabajo sean óptimas para todos los empleados. Por otro lado se busca implementar una cultura de control y prevención dentro y fuera de la empresa, en donde todos tengan claro que la seguridad y salud en el trabajo es de vital importancia para todo el grupo de trabajo.The development of this research is based on current Colombian regulations, with the aim of preventing all kinds of risks and diseases to which the workers of the IPS Prevention and Health Clinic are exposed, in turn, it is sought that the conditions of work are optimal for all employees. On the other hand seeks to implement a culture of control and prevention inside and outside the company, where everyone is clear that safety and health at work is of vital importance to the entire working group
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