Evasión tributaria y la rentabilidad de los contribuyentes de la galería comercial "Los Vencedores", Cusco 2022

La investigación titulada “Evasión Tributaria y la rentabilidad de los contribuyentes de la galería comercial "Los Vencedores", Cusco 2022”, tiene como finalidad determinar la relación de la evasión tributaria con la rentabilidad de los Contribuyentes de la Galería Comercial “Los Vencedores” del distrito de Cusco, periodo 2022. El tipo de investigación es aplicada con un enfoque cuantitativo, el diseño de la investigación es no experimental - transversal con un alcance correlacional. La población está conformada por 33 comerciantes de la galería; y la muestra es la totalidad de la población a quienes se aplicaron 2 cuestionarios como herramienta de recolección de datos para cada variable evasión tributaria y rentabilidad. Los datos obtenidos fueron tabulados en el programa Excel, para posteriormente ser ingresados, tabulados y analizados en el programa SPSS versión 25. Dando como coeficiente de correlación Rho Spearman de 0.364, con un nivel de significancia de 5% (p<0.05). Y se pudo llegar a la conclusión que la evasión tributaria se relaciona significativamente con la rentabilidad con un nivel de correlación positivo muy fuerte. Deduciendo que mientras exista mayor evasión tributaria los comerciantes obtienen mayor rentabilidad, sin conocer las posibles consecuencias que genere la misma

The first non-aristonectine elasmosaurid (Sauropterygia; Plesiosauria) cranial material from Antarctica : New data on the evolution of the elasmosaurid basicranium and palate

Elasmosaurids are a monophyletic group of cosmopolitan plesiosaurs with extremely long necks. Although abundant elasmosaurid material has been collected from the Upper Cretaceous of Antarctica, skull material is extremely rare. Here, new elasmosaurid cranial material from the lower Maastrichtian levels of the Cape Lamb Member (Snow Hill Island Formation) on Vega Island, Antarctica is described. The studied specimen (MLP 15-I-7-6) is a non-aristonectine elasmosaurid but shows a palate morphology characterized by the absence of a posterior interpterygoid symphysis and a posterior plate-like extension of the pterygoids, features previously associated with the aristonectine palatal structure. The specimen MLP 15-I-7-6 thus provides an indication that these palatal features are also present in non-aristonectine Weddellian elasmosaurids, and makes available additional evidence of the close phylogenetical relationship between the aristonectines and some Weddellian non-aristonectine elasmosaurids.Museo de La Plat

The first non-aristonectine elasmosaurid (Sauropterygia; Plesiosauria) cranial material from Antarctica : New data on the evolution of the elasmosaurid basicranium and palate

Elasmosaurids are a monophyletic group of cosmopolitan plesiosaurs with extremely long necks. Although abundant elasmosaurid material has been collected from the Upper Cretaceous of Antarctica, skull material is extremely rare. Here, new elasmosaurid cranial material from the lower Maastrichtian levels of the Cape Lamb Member (Snow Hill Island Formation) on Vega Island, Antarctica is described. The studied specimen (MLP 15-I-7-6) is a non-aristonectine elasmosaurid but shows a palate morphology characterized by the absence of a posterior interpterygoid symphysis and a posterior plate-like extension of the pterygoids, features previously associated with the aristonectine palatal structure. The specimen MLP 15-I-7-6 thus provides an indication that these palatal features are also present in non-aristonectine Weddellian elasmosaurids, and makes available additional evidence of the close phylogenetical relationship between the aristonectines and some Weddellian non-aristonectine elasmosaurids.Museo de La Plat

Optimal Decision Making in Electrical Systems Using an Asset Risk Management Framework

In this paper, a methodology for optimal decision making for electrical systems is addressed. This methodology seeks to identify and to prioritize the replacement and maintenance of a power asset fleet optimizing the return of investment. It fulfills this objective by considering the risk index, the replacement and maintenance costs, and the company revenue. The risk index is estimated and predicted for each asset using both its condition records and by evaluating the consequence of its failure. The condition is quantified as the probability of failure of the asset, and the consequence is determined by the impact of the asset failure on the whole system. Failure probability is estimated using the health index as scoring of asset condition. The consequence is evaluated considering a failure impact on the objectives of reliability (energy not supplied -ENS), environment, legality, and finance using Monte Carlo simulations for an assumed period of planning. Finally, the methodology was implemented in an open-source library called PywerAPM for assessing optimal decisions, where the proposed mathematical optimization problem is solved. As a benchmark, the power transformer fleet of the New England IEEE 39 Bus System was used. Condition records were provided by a local utility to compute the health index of each transformer. Subsequently, a Monte Carlo contingency simulation was performed to estimate the energy not supplied for a period of analysis of 10 years. As a result, the fleet is ranked according to risk index, and the optimal replacement and maintenance are estimated for the entire fleet

Identifying and quantifying the abundance of economically important palms in tropical moist forest using UAV imagery

Sustainable management of non-timber forest products such as palm fruits is crucial for the long-term conservation of intact forest. A major limitation to expanding sustainable management of palms has been the need for precise information about the resources at scales of tens to hundreds of hectares, while typical ground-based surveys only sample small areas. In recent years, small unmanned aerial vehicles (UAVs) have become an important tool for mapping forest areas as they are cheap and easy to transport, and they provide high spatial resolution imagery of remote areas. We developed an object-based classification workflow for RGB UAV imagery which aims to identify and delineate palm tree crowns in the tropical rainforest by combining image processing and GIS functionalities using color and textural information in an integrative way to show one of the potential uses of UAVs in tropical forests. Ten permanent forest plots with 1170 reference palm trees were assessed from October to December 2017. The results indicate that palm tree crowns could be clearly identified and, in some cases, quantified following the workflow. The best results were obtained using the random forest classifier with an 85% overall accuracy and 0.82 kappa index.Publisher PDFPeer reviewe

Plan de marketing para la introducción de una moto multipropósito al mercado de Lima metropolitana

El presente trabajo de investigación tiene como finalidad la introducción exitosa, para Lima Metropolitana, de una motocicleta doble propósito entre las categorías On-Off (Todo Terreno) y Sport/Street (Ciudad) que permita al usuario la posibilidad de utilizar el vehículo en ciudad, así como en las afueras de la misma. Esto, sin que presente algún obstáculo propio de la situación actual de las pistas del sistema del transporte terrestre de Lima, así como lugares semi urbanizados, e incluso ofrecer la capacidad de diversión con su propio uso como ingreso a la categoría Enduro

Diseño y construcción de un equipo generador de ondas ultrasónicas para fisioterapia

El ultrasonido es usado como agente terapéutico para tratar diversas afecciones físicas, aprovechando los efectos que causa en el organismo; estas ondas son generadas por transductores piezoeléctricos a partir de una señal periódica proveniente de un generador de ondas ultrasónicas, denominándose al conjunto completo generador-transductor ‘equipo de terapia por ultrasonido’. En la actualidad estos equipos permiten la variación de cuatro parámetros importantes: tiempo de tratamiento, intensidad de potencia, frecuencia de onda y modalidad de aplicación de la onda (continua o pulsátil)

Diseño y construcción de un equipo generador de ondas ultrasónicas para fisioterapia

El ultrasonido es usado como agente terapéutico para tratar diversas afecciones físicas, aprovechando los efectos que causa en el organismo; estas ondas son generadas por transductores piezoeléctricos a partir de una señal periódica proveniente de un generador de ondas ultrasónicas, denominándose al conjunto completo generador-transductor ‘equipo de terapia por ultrasonido’. En la actualidad estos equipos permiten la variación de cuatro parámetros importantes: tiempo de tratamiento, intensidad de potencia, frecuencia de onda y modalidad de aplicación de la onda (continua o pulsátil)

4-1BBL as a Mediator of Cross-Talk between Innate, Adaptive, and Regulatory Immunity against Cancer

The ability of tumor cells to evade the immune system is one of the main challenges we confront in the fight against cancer. Multiple strategies have been developed to counteract this situation, including the use of immunostimulant molecules that play a key role in the anti-tumor immune response. Such a response needs to be tumor-specific to cause as little damage as possible to healthy cells and also to track and eliminate disseminated tumor cells. Therefore, the combination of immunostimulant molecules and tumor-associated antigens has been implemented as an antitumor therapy strategy to eliminate the main obstacles confronted in conventional therapies. The immunostimulant 4-1BBL belongs to the tumor necrosis factor (TNF) family and it has been widely reported as the most effective member for activating lymphocytes. Hence, we will review the molecular, pre-clinical, and clinical applications in conjunction with tumor-associated antigens in antitumor immunotherapy, as well as the main molecular pathways involved in this association