End-of-Waste Criteria

The report includes a methodology for the development of end-of-waste criteria for specific types of waste according to Article 6 of the Waste Framework Directive as well as three pilot case studies (on compost, aggregates and metal scrap) in which the methodology was tested.JRC.J.6-Sustainable production and consumptio

Cultura tributaria y su incidencia en la informalidad de los fabricantes de calzado del distrito El Porvenir, Trujillo, en el año 2020

El presente estudio se realizó con el propósito de demostrar La cultura tributaria y su incidencia en la informalidad de los fabricantes de calzado del distrito El Porvenir, puesto que se determinó que era importante y relevante el cumplimiento de las obligaciones tributarias de este sector. El problema planteado fue ¿Cuál es la incidencia de la cultura tributaria en la informalidad de los fabricantes de calzado del distrito El Porvenir?, la hipótesis propuesta refiere a que un mayor nivel de cultura tributaria incide de manera significativa en la reducción de la informalidad de los fabricantes de calzado del Distrito El Porvenir, Trujillo en el año 2020. Se estableció dos variables cultura tributaria e informalidad, se tomó como objetivo general determinar la incidencia de la cultura tributaria en la reducción de la informalidad de los fabricantes de calzado del Distrito El Porvenir, Trujillo en el año 2020. Se realizó una investigación de campo descriptivo- correlacional empleando la técnica de la encuesta realizada a 70 fabricantes de calzado del distrito El Porvenir, quienes respondieron a las encuestas brindándonos una visión general sobre la situación. Los resultados de la investigación han permitido determinar que el nivel de cultura tributaria de los fabricantes de calzado del distrito El Porvenir incide de manera negativa sobre la informalidad en dicho sector.The present study was carried out with the purpose of demonstrating the tax culture and its incidence in the informality of the shoe manufacturers of the El Porvenir district, since it was determined that it was important and relevant. The problem posed was: What is the incidence of the tax culture on the informality of shoe manufacturers in the El Porvenir district? The proposed hypothesis refers to a higher level of tax culture having a significant impact on the reduction of informality of the shoe manufacturers of the El Porvenir District, Trujillo in the year 2020. Two variables tax culture and informality were established, the general objective was to determine the incidence of tax culture in the reduction of informality of footwear manufacturers in the El Porvenir District, Trujillo in the year 2020. A descriptive field investigation was carried out - Correlational using the survey technique of 70 footwear manufacturers in the El Porvenir district, who responded to the surveys giving us an overview of the situation. The results of the investigation have made it possible to determine that the level of tax culture of footwear manufacturers in the El Porvenir district has a negative impact on informality in said sectorTesi

Endothelial ADAM17 Expression in the Progression of Kidney Injury in an Obese Mouse Model of Pre-Diabetes

Endothelial cells; Obesity; Pre-diabetesCélulas endoteliales; Obesidad; PrediabetesCèl·lules endotelials; Obesitat; Pre-diabetisDisintegrin and metalloproteinase domain 17 (ADAM17) activates inflammatory and fibrotic processes through the shedding of various molecules such as Tumor Necrosis Factor-α (TNF-α) or Transforming Growht Factor-α (TGF-α). There is a well-recognised link between TNF-α, obesity, inflammation, and diabetes. In physiological situations, ADAM17 is expressed mainly in the distal tubular cell while, in renal damage, its expression increases throughout the kidney including the endothelium. The aim of this study was to characterize, for the first time, an experimental mouse model fed a high-fat diet (HFD) with a specific deletion of Adam17 in endothelial cells and to analyse the effects on different renal structures. Endothelial Adam17 knockout male mice and their controls were fed a high-fat diet, to induce obesity, or standard rodent chow, for 22 weeks. Glucose tolerance, urinary albumin-to-creatinine ratio, renal histology, macrophage infiltration, and galectin-3 levels were evaluated. Results showed that obese mice presented higher blood glucose levels, dysregulated glucose homeostasis, and higher body weight compared to control mice. In addition, obese wild-type mice presented an increased albumin-to-creatinine ratio; greater glomerular size and mesangial matrix expansion; and tubular fibrosis with increased galectin-3 expression. Adam17 deletion decreased the albumin-to-creatinine ratio, glomerular mesangial index, and tubular galectin-3 expression. Moreover, macrophage infiltration in the glomeruli of obese Adam17 knockout mice was reduced as compared to obese wild-type mice. In conclusion, the expression of ADAM17 in endothelial cells impacted renal inflammation, modulating the renal function and histology in an obese pre-diabetic mouse model.This research was funded by ISCIIII-FEDER and ISCIII-RETICS REDinREN, grant number PI16/00620, PI17/00257, RD16/0009/0013, and RICORS RD21/0005. Additionally, C.B. is funded by the Catalan Health Department (Generalitat de Catalunya) contract PERIS STL008/18/00018 to develop clinical and epidemiological studies mainly focused in diabetes and its associations with new biomarkers. V.P. is a research fellow of ISCIII-FSE project FI17/00025

El control interno y su incidencia en la gestión contable de la empresa Frizz S. A. C., Lima 2021

El presente trabajo de investigación tiene como propósito determinar el control interno y su incidencia en la gestión contable Frizz SAC 2021, se elaboró un estudio no experimental de diseño descriptiva en el cual participaran 30 trabajadores a quienes se le aplico un cuestionario cuyos resultados fueron validados por el método alfa de Cronbach el cual demuestra que el control interno se relaciona significativamente con la gestión contable de la empresa como también se realizó la demostración estadística de las hipótesis por la ecuación del método estadístico Chi cuadrado. Los procedimientos de control se relacionan sustancialmente con la gestión contable de la empresa Frizz SAC. 2021.El sistema de control tiene una relación directa con la gestión contable de la empresa Frizz SAC. Por lo tanto, se concluye en que la relación del control interno y la gestión contable es claramente significativa en la empresa Frizz SAC

Redefining the Role of ADAM17 in Renal Proximal Tubular Cells and Its Implications in an Obese Mouse Model of Pre-Diabetes

ADAM17; Obesidad; Células tubulares proximales renalesADAM17; Obesity; Renal proximal tubular cellsADAM17; Obesitat; Cèl·lules tubulars proximals renalsAcute and chronic kidney lesions induce an increase in A Disintegrin And Metalloproteinase domain 17 (ADAM17) that cleaves several transmembrane proteins related to inflammatory and fibrotic pathways. Our group has demonstrated that renal ADAM17 is upregulated in diabetic mice and its inhibition decreases renal inflammation and fibrosis. The purpose of the present study was to analyze how Adam17 deletion in proximal tubules affects different renal structures in an obese mice model. Tubular Adam17 knockout male mice and their controls were fed a high-fat diet (HFD) for 22 weeks. Glucose tolerance, urinary albumin-to-creatinine ratio, renal histology, and pro-inflammatory and pro-fibrotic markers were evaluated. Results showed that wild-type mice fed an HFD became obese with glucose intolerance and renal histological alterations mimicking a pre-diabetic condition; consequently, greater glomerular size and mesangial expansion were observed. Adam17 tubular deletion improved glucose tolerance and protected animals against glomerular injury and prevented podocyte loss in HFD mice. In addition, HFD mice showed more glomerular macrophages and collagen accumulation, which was prevented by Adam17 deletion. Galectin-3 expression increased in the proximal tubules and glomeruli of HFD mice and ameliorated with Adam17 deletion. In conclusion, Adam17 in proximal tubules influences glucose tolerance and participates in the kidney injury in an obese pre-diabetic murine model. The role of ADAM17 in the tubule impacts on glomerular inflammation and fibrosis.This research was funded by ISCIIII-FEDER grant numbers PI16/00620 and PI17/00257; ISCIII-RETICS REDinREN RD16/0009/0013, and ISCIII-RICORS RD21/0005. C.B. is also funded by the Catalan Health Department (Generalitat de Catalunya) contract PERIS STL008/18/00018 to develop clinical and epidemiological studies mainly focused on diabetes and its associations with new biomarkers. V.P. is a research fellow of ISCIII-FSE project FI17/00025

Modelo Coso III como herramienta de control interno en la empresa Instrategy Consulting S.A.C. en la ciudad de Trujillo, 2018

La presente investigación se realizó con el objetivo de determinar la aplicación de la herramienta modelo Coso III para el control interno en la empresa Instrategy Consulting S.A.C. en la ciudad de Trujillo,2018. La investigación es no experimental, longitudinal y descriptiva, en el cual se diagnostica el estado de cada uno de los componente de la metodología Coso III que consta de componente que emplearemos en la empresa, las cuales son: el ambiente de control, evaluación de riesgos, actividades de control, información y comunicación, supervisión o monitoreo de las principales actividades del área, para luego determinar el estado del área general, determinándose el nivel de cumplimiento del área en promedio (2,30 de nivel de cumplimiento), lo cual se refiere el poco aporte significativo en el desarrollo de un control interno eficiente, donde la mayoría de las debilidades se presentaron en los componentes de evaluación de riesgo( 1,31 ningún nivel de cumplimiento) y la supervisión o monitoreo (2,36 bajo nivel de cumplimiento); a partir del diagnóstico realizado se desarrolla la propuesta aplicada a la empresa InStrategy Consulting S.A.C. en base a cada uno de los componentes de la metodología Coso III

Key dimensions to strengthen primary care in Peru to forty years of Alma Ata

El Perú es un país de ingreso mediano, con un sistema de salud fragmentado. Para fortalecer el sistema de salud basado en atención primaria de salud, existen dimensiones claves que deben ser analizadas: gobernanza, financiamiento, recursos humanos, accesibilidad, longitudinalidad, integralidad, coordinación, equidad, eficiencia y calidad. El logro del desarrollo de estas dimensiones puede llevar a garantizar una atención primaria de salud fuerte, con mejoras en la salud de las personasPeru is a middle-income country, with a fragmented health system. To strengthen the health system based on primary health care there, are key dimensions that must be analyzed: governance, financing, human resources, accessibility, longitudinality, comprehensiveness, coordination, equity, efficiency and quality. The achievement of the development of these dimensions can lead to guarantee a strong primary health care, with improvements in the health of people

Increasing the Performance and Stability of Red-Light-Emitting Diodes Using Guanidinium Mixed-Cation Perovskite Nanocrystals

Halide perovskite nanocrystals (PNCs) exhibit growing attention in optoelectronics due to their fascinating color purity and improved intrinsic properties. However, structural defects emerging in PNCs progressively hinder the radiative recombination and carrier transfer dynamics, limiting the performance of light-emitting devices. In this work, we explored the introduction of guanidinium (GA+) during the synthesis of high-quality Cs1–xGAxPbI3 PNCs as a promising approach for the fabrication of efficient bright-red light-emitting diodes (R-LEDs). The substitution of Cs by 10 mol % GA allows the preparation of mixed-cation PNCs with PLQY up to 100% and long-term stability for 180 days, stored under air atmosphere and refrigerated condition (4 °C). Here, GA+ cations fill/replace Cs+ positions into the PNCs, compensating intrinsic defect sites and suppressing the nonradiative recombination pathway. LEDs fabricated with this optimum material show an external quantum efficiency (EQE) near to 19%, at an operational voltage of 5 V (50–100 cd/m2) and an operational half-time (t50) increased 67% respect CsPbI3 R-LEDs. Our findings show the possibility to compensate the deficiency through A-site cation addition during the material synthesis, obtaining less defective PNCs for efficient and stable optoelectronic devices

"The Mental Health of the Peruvian Older Adult during the COVID-19 Pandemic"

"During the pandemic, the elderly population was the most exposed to disease and changes in their daily lives. The objective was to determine the association between demographic factors, access to health services, sources of information, and physical symptoms in the mental health of the elderly during the COVID-19 pandemic—a study with 3828 older adults residing in nine cities in Peru. The data was collected using a web-based survey, and the instruments of demographic data; exposure to information (radio, television, and internet); and presence of physical symptoms, anxiety, and perceived stress were used. Descriptive and analytical analysis was performed. Female sex, those aged between 60 and 79 years old, those with secondary education, those in their own home, those residing in an urban area, and those using public services of health predominated in this study. Likewise, 62.9% presented depressive symptoms; on the stress scale, an average of 27.81 (SD = 8.71), and on the anxiety scale, an average of 27.24 (SD = 6.04). Moreover, 65.1% reported fatigue, 62.2% had a headache, and 61.2% lack of energy. There is an association between demographic variables and the physical and psychological symptoms of stress, anxiety, and depressive symptoms in the elderly during the pandemic.

The impact of sex and physical performance on long-term mortality in older patients with myocardial infarction

Background: Sex influences outcome of patients with acute coronary syndrome (ACS). If there is a relationship between sex and physical performance is unknown. Methods: The analysis is based on older (≥70 years) ACS patients included in the FRASER, HULK, and LONGEVO SCA prospective studies. Physical performance was assessed by Short Physical Performance Battery (SPPB). The primary outcome was all-cause mortality. Results: The study included 1388 patients, and 441 (32%) were women. At presentation, women were older and more compromised than men. After a median follow-up of 998 [730-1168] days, all-cause death occurred in 334 (24.1%) patients. At univariate analysis, female sex was related to increased risk of death. After adjustments for confounding factors, female sex was no longer associated with mortality. Women showed poor physical performance compared with men (p < 0.001). SPPB values emerged as an independent predictor of death. Including clinical features and SPPB in the multivariable model, we observed a paradigm shift in the prognostic role of female sex that becomes a protective factor (HR 0.73, 95% CI 0.56-0.96). Sex and physical performance showed a significant interaction (p = 0.03). For lower SPPB values (poor physical performance), sex-related changes in mortality were not recorded, while in patients with higher SPPB values (preserved physical performance), female sex was associated with better survival. Conclusions: Two key findings emerged from the present real-life cohort of older ACS patients: (i) physical performance strongly influences long-term mortality; (ii) women with preserved physical performance have a better outcome compared to me