Industria del Software: Exención del impuestos a los Ingresos Brutos. Una propuesta para la Provincia de La Rioja.

El objeto de la presente investigación se refiere puntualmente la Exención del Impuesto sobre los Ingresos Brutos para la actividad de la Industria del Software en la Provincia de La Rioja. Este trabajo pretende remarcar que las exenciones o beneficios tributarios consisten en circunstancias objetivas o subjetivas que neutralizan los efectos normales en la configuración del Hecho Imponible, que liberan a una persona, a través de una disposición legal, de la obligación de pagar contribuciones al Estado.Por lo tanto, si bien se configura el hecho fáctico que determina el hecho imponible, existen razones de índole económica, política, social o financiera que de un modo expreso motivan las exenciones generando la ausencia de pago del impuesto correspondiente. La investigación estuvo enmarcada dentro de un estudio de campo descriptivo, ya que se obtuvo la información sin alterar las condiciones existentes, es decir, sin manipular o controlar variable alguna. La recolección de los datos en principio se realizó a través de un cuestionario estructurado dirigido a los alumnos de las carreras de Licenciatura en Sistemas, Ingeniería en Sistemas y Tecnicatura en Sistemas de la Universidad Nacional de la Rioja consistente en 23 preguntas cerradas y semiabiertas y una segunda parte orientada a los ex Directores de Rentas, Políticos, Profesionales y Empresarios del sector conformada por un conjunto de entrevistas estructuradas. Entre las conclusiones más destacadas se advierte la falta de información de parte del campo legislativo, y a partir de ese desconocimiento, la poca importancia que le fue asignada, por lo que resulta necesario avanzar en un estudio que demuestre la conveniencia de apuntalar con ventajas impositivas a las pymes que se dedican al software y los servicios informáticos, dándoles impulso a través del estímulo del Estado, lo que permitirá posicionar nuestra tecnología ante el mundo, generando puestos de trabajo genuinos y un nuevo horizonte de negocios. De allí la conveniencia de promover la implementación de un régimen de exención impositiva provincial y municipal para la industria del Software de manera de fomentar la inversión en este sector productivo posibilitando la innovación tecnológica, lo que va a garantizar en pocos años beneficios concretos para la Provincia.AbstractThe object of this research concerns promptly the exemption from the tax on the gross income for the activity of the Software industry in the province of La Rioja. This work aims to underline that exemptions or tax benefits consist of objective or subjective circumstances that neutralize the normal effects in the configuration of the taxable transactions, that release to a person, through a legal arrangement, the obligation to pay contributions to the State. Therefore, while setting up the factual fact that determines the taxable, there are economic, political, social or financial reasons that motivate exemptions generating the absence of payment of the corresponding taxes in an express manner. The research was framed within a descriptive field study, since the information was obtained without altering the existing conditions, i.e. without handling or any variable control. In principle data collection was carried out through a questionnaire addressed to the students of the careers of Bachelor of systems, systems engineering and technician in systems of the National University of la Rioja consists of 23 closed and semi-open questions and a second part oriented incomes of former directors, politicians, professionals and entrepreneurs in the sector consists of a set of structured interviews structured. Among the most noteworthy findings the lack of information on the part of the legislative field, and from that ignorance, warns the minor that was assigned to it, so it is necessary to move forward in a study that demonstrates the desirability of propping up with tax advantages to SMEs engaged in the information technology, services and software giving them momentum through the encouragement of the State, allowing position our technology to the world, generating genuine jobs and a new horizon of business. Hence the desirability of promoting the implementation of a system of provincial and municipal tax exemption for the industry of the Software in a manner of encourage investment in this production sector enabling technological innovation, what will ensure concrete benefits for the province in a few years.Key Words: Exemption; Industry; Industrial activity; Software; Revenue; Assimilate Softwar

Yes-go cross-couplings in collections of tensor fields with mixed symmetries of the type (3,1) and (2,2)

Under the hypotheses of analyticity, locality, Lorentz covariance, and Poincare invariance of the deformations, combined with the requirement that the interaction vertices contain at most two space-time derivatives of the fields, we investigate the consistent cross-couplings between two collections of tensor fields with the mixed symmetries of the type (3,1) and (2,2). The computations are done with the help of the deformation theory based on a cohomological approach in the context of the antifield-BRST formalism. Our results can be synthesized in: 1. there appear consistent cross-couplings between the two types of field collections at order one and two in the coupling constant such that some of the gauge generators and of the reducibility functions are deformed, and 2. the existence or not of cross-couplings among different fields with the mixed symmetry of the Riemann tensor depends on the indefinite or respectively positive-definite behaviour of the quadratic form defined by the kinetic terms from the free Lagrangian.Comment: 35 page

On groups with unbounded Cayley graphs

We show that every non-trivial compact connected group and every non-trivial general or special linear group over an infinite field admits a generating set such that the associated Cayley graph has infinite diameter.Comment: 7 page

Investigaciones de Historia de la Educación en Argentina

At the end of 2017, we created the group of political history and intellectual history formed by doctoral students, graduates, and teachers of PhD in History of the University del Salvador, we participated in a table in the Cultural and Political Identity Conference Exterior of the same house of studies, and we publish all communications in a Dossier in the Review of Times in 2018. In the team meetings it was raised expand and unite the Doctorate and the School of History with educational researchers, students, doctoral students and graduates. Another question also arose: conform another limited research group to the history of education in Argentina. In 2019 it was formed, with teachers researchers from the School of History and from the Doctorate, the history group of education: we hold meetings, we participate at a table in the Days of Research from the University of Tres de February, we proposed to the University of Salvador organize some days, similar to those of Cultural Identity, limited to the history of education, and by resolution 1 Professor at the National University of Lanús and Universidad del Salvador. Researcher of the CONICET. it will be held on October 2 and 3 2020. This Dossier is part of our activities dissemination of research of the group. We chose Methodological Perspectives because we are your readers, some of us we publish works in the magazine, and it is, in addition, a meeting space for different disciplines.A fines de 2017, creamos el grupo dehistoria política e historia intelectual formadopor doctorandos, egresados, y docentes delDoctorado en Historia de la Universidaddel Salvador, participamos en una mesa enlas Jornadas de Identidad Cultural y PolíticaExterior de la misma casa de estudios, ypublicamos todas las comunicaciones en unDossier en la Revisa Épocas en 2018.En las reuniones del equipo se planteóampliar y unir el Doctorado y la Escuelade Historia con investigadores docentes,estudiantes, doctorandos y egresados.También surgió otra cuestión: conformarotro grupo de investigación acotadoa la historia de la educación en Argentina.En 2019 se conformó, con docentesinvestigadores de la Escuela de Historiay del Doctorado, el grupo de historia dela educación: realizamos reuniones, participamosen una mesa en las Jornadas deInvestigación de la Universidad de Tres deFebrero, propusimos a la Universidad delSalvador organizar unas Jornadas, similaresa las de Identidad Cultural, acotada a lahistoria de la educación, y por resolución1 Docente en Universidad Nacional de Lanúsy Universidad del Salvador. Investigador delCONICET.la misma se realizara el 2 y 3 de octubredel 2020.Este Dossier forma parte de nuestras actividadesde difusión de las investigacionesdel grupo.Elegimos Perspectivas Metodológicas porquesomos sus lectores, algunos de nosotrospublicamos trabajos en la revista, y se trata,además, de un espacio de encuentro de distintasdisciplinas

Achondroplasia natural history study (CLARITY): 60-year experience in orthopedic surgery from four skeletal dysplasia centers

BACKGROUND: The purpose of this study was to describe the frequency and risk factors for orthopedic surgery in patients with achondroplasia. CLARITY (The Achondroplasia Natural History Study) includes clinical data from achondroplasia patients receiving treatment at four skeletal dysplasia centers in the United States from 1957 to 2018. Data were entered and stored in a Research Electronic Data Capture (REDCap) database. RESULTS: Information from one thousand three hundred and seventy-four patients with achondroplasia were included in this study. Four hundred and eight (29.7%) patients had at least one orthopedic surgery during their lifetime and 299 (21.8%) patients underwent multiple procedures. 12.7% (n = 175) of patients underwent spine surgery at a mean age at first surgery of 22.4 ± 15.3 years old. The median age was 16.7 years old (0.1-67.4). 21.2% (n = 291) of patients underwent lower extremity surgery at a mean age at first surgery of 9.9 ± 8.3 years old with a median age of 8.2 years (0.2-57.8). The most common spinal procedure was decompression (152 patients underwent 271 laminectomy procedures), while the most common lower extremity procedure was osteotomy (200 patients underwent 434 procedures). Fifty-eight (4.2%) patients had both a spine and lower extremity surgery. Specific risk factors increasing the likelihood of orthopedic surgery included: patients with hydrocephalus requiring shunt placement having higher odds of undergoing spine surgery (OR 1.97, 95% CI 1.14-3.26); patients having a cervicomedullary decompression also had higher odds of undergoing spine surgery (OR 1.85, 95% CI 1.30-2.63); and having lower extremity surgery increased the odds of spine surgery (OR 2.05, 95% CI 1.45-2.90). CONCLUSIONS: Orthopedic surgery was a common occurrence in achondroplasia with 29.7% of patients undergoing at least one orthopedic procedure. Spine surgery (12.7%) was less common and occurred at a later age than lower extremity surgery (21.2%). Cervicomedullary decompression and hydrocephalus with shunt placement were associated with an increased risk for spine surgery. The results from CLARITY, the largest natural history study of achondroplasia, should aid clinicians in counseling patients and families about orthopedic surgery

Achondroplasia Natural History Study (CLARITY): 60-Year Experience in Orthopedic Surgery from Four Skeletal Dysplasia Centers

BACKGROUND: The purpose of this study was to describe the frequency and risk factors for orthopedic surgery in patients with achondroplasia. CLARITY (The Achondroplasia Natural History Study) includes clinical data from achondroplasia patients receiving treatment at four skeletal dysplasia centers in the United States from 1957 to 2018. Data were entered and stored in a Research Electronic Data Capture (REDCap) database. RESULTS: Information from one thousand three hundred and seventy-four patients with achondroplasia were included in this study. Four hundred and eight (29.7%) patients had at least one orthopedic surgery during their lifetime and 299 (21.8%) patients underwent multiple procedures. 12.7% (n = 175) of patients underwent spine surgery at a mean age at first surgery of 22.4 ± 15.3 years old. The median age was 16.7 years old (0.1-67.4). 21.2% (n = 291) of patients underwent lower extremity surgery at a mean age at first surgery of 9.9 ± 8.3 years old with a median age of 8.2 years (0.2-57.8). The most common spinal procedure was decompression (152 patients underwent 271 laminectomy procedures), while the most common lower extremity procedure was osteotomy (200 patients underwent 434 procedures). Fifty-eight (4.2%) patients had both a spine and lower extremity surgery. Specific risk factors increasing the likelihood of orthopedic surgery included: patients with hydrocephalus requiring shunt placement having higher odds of undergoing spine surgery (OR 1.97, 95% CI 1.14-3.26); patients having a cervicomedullary decompression also had higher odds of undergoing spine surgery (OR 1.85, 95% CI 1.30-2.63); and having lower extremity surgery increased the odds of spine surgery (OR 2.05, 95% CI 1.45-2.90). CONCLUSIONS: Orthopedic surgery was a common occurrence in achondroplasia with 29.7% of patients undergoing at least one orthopedic procedure. Spine surgery (12.7%) was less common and occurred at a later age than lower extremity surgery (21.2%). Cervicomedullary decompression and hydrocephalus with shunt placement were associated with an increased risk for spine surgery. The results from CLARITY, the largest natural history study of achondroplasia, should aid clinicians in counseling patients and families about orthopedic surgery

Achondroplasia Natural History Study (CLARITY): 60-Year Experience in Orthopedic Surgery from Four Skeletal Dysplasia Centers

BACKGROUND: The purpose of this study was to describe the frequency and risk factors for orthopedic surgery in patients with achondroplasia. CLARITY (The Achondroplasia Natural History Study) includes clinical data from achondroplasia patients receiving treatment at four skeletal dysplasia centers in the United States from 1957 to 2018. Data were entered and stored in a Research Electronic Data Capture (REDCap) database. RESULTS: Information from one thousand three hundred and seventy-four patients with achondroplasia were included in this study. Four hundred and eight (29.7%) patients had at least one orthopedic surgery during their lifetime and 299 (21.8%) patients underwent multiple procedures. 12.7% (n = 175) of patients underwent spine surgery at a mean age at first surgery of 22.4 ± 15.3 years old. The median age was 16.7 years old (0.1-67.4). 21.2% (n = 291) of patients underwent lower extremity surgery at a mean age at first surgery of 9.9 ± 8.3 years old with a median age of 8.2 years (0.2-57.8). The most common spinal procedure was decompression (152 patients underwent 271 laminectomy procedures), while the most common lower extremity procedure was osteotomy (200 patients underwent 434 procedures). Fifty-eight (4.2%) patients had both a spine and lower extremity surgery. Specific risk factors increasing the likelihood of orthopedic surgery included: patients with hydrocephalus requiring shunt placement having higher odds of undergoing spine surgery (OR 1.97, 95% CI 1.14-3.26); patients having a cervicomedullary decompression also had higher odds of undergoing spine surgery (OR 1.85, 95% CI 1.30-2.63); and having lower extremity surgery increased the odds of spine surgery (OR 2.05, 95% CI 1.45-2.90). CONCLUSIONS: Orthopedic surgery was a common occurrence in achondroplasia with 29.7% of patients undergoing at least one orthopedic procedure. Spine surgery (12.7%) was less common and occurred at a later age than lower extremity surgery (21.2%). Cervicomedullary decompression and hydrocephalus with shunt placement were associated with an increased risk for spine surgery. The results from CLARITY, the largest natural history study of achondroplasia, should aid clinicians in counseling patients and families about orthopedic surgery

Una propuesta de decisión multicriterio en IdeTR

La evaluación y selección de ideas de un portfolio de ideas es una tarea que requiere de un método objetivo que permita disminuir las subjetividades de quienes tienen esta responsabilidad. Diferentes intereses entran en juego, muchas veces contrapuestos, lo que puede llevar a cometer graves errores cuando se trata de elegir una idea con el interés de desarrollar una innovación. La subjetividad se puede controlar mediante el uso de Metodos de Desición Multicriterios. La plataforma Ideas en Tiempo Real (IdeTR) es un desarrollo del Laboratorio de Informática Aplicada a la Innovacion de la UNSJ, que pretende asistir al proceso innovador, ya cuenta con el asistente para el proceso generador de ideas, se espera avanzar con el prototipado de la herramienta que asista a la evaluación y selección de ideas.Eje: Innovación en Sistemas de Software.Red de Universidades con Carreras en Informátic

Fiducial Reference Measurement for Greenhouse Gases (FRM4GHG)

The Total Carbon Column Observing Network (TCCON) and the InfraredWorking Group of the Network for the Detection of Atmospheric Composition Change (NDACC-IRWG) are two groundbased networks that provide the retrieved concentrations of up to 30 atmospheric trace gases, using solar absorption spectrometry. Both networks provide reference measurements for the validation of satellites and models. TCCON concentrates on long-lived greenhouse gases (GHGs) for carbon cycle studies and validation. The number of sites is limited, and the geographical coverage is uneven, covering mainly Europe and the USA. A better distribution of stations is desired to improve the representativeness of the data for various atmospheric conditions and surface conditions and to cover a large latitudinal distribution. The two successive Fiducial Reference Measurements for Greenhouse Gases European Space Agency projects (FRM4GHG and FRM4GHG2) aim at the assessment of several low-cost portable instruments for precise measurements of GHGs to complement the existing groundbased sites. Several types of low spectral resolution Fourier transform infrared (FTIR) spectrometers manufactured by Bruker, namely an EM27/SUN, a Vertex70, a fiber-coupled IRCube, and a Laser Heterodyne spectro-Radiometer (LHR) developed by UK Rutherford Appleton Laboratory are the participating instruments to achieve the Fiducial Reference Measurements (FRMs) status. Intensive side-by-side measurements were performed using all four instruments next to the Bruker IFS 125HR high spectral resolution FTIR, performing measurements in the NIR (TCCON configuration) and MIR (NDACC configuration) spectral range.This research and APC were funded by the European Space Agency’s FRM Programme under grant agreement no. 4000117640/16/I-LG and 4000136108/21/I-DT-lr. The PROFFAST data processing scheme has been funded by the European Space Agency’s project COCCON-PROCEEDS I-III under grant agreement no. 4000121212/17/I-EF and COCCON-OPERA under grant agreement no. 4000140431/23/I-DT-Ir. The LHR development and deployment were further supported by the UK Centre for Earth Observation Instrumentation (contract RP10G0435Z1)