Planificación tributaria aplicada al segmento económico del transporte aéreo internacional de pasajeros y carga

El presente estudio tiene como propósito analizar los aspectos generales de la planificación tributaria en el Ecuador aplicado al segmento del transporte aéreo Internacional; el concepto, características, políticas, metas tributarias e importancia. Iniciaremos nuestro estudio analizando las características financieras y tributarias del transporte aéreo internacional y los tributos a los cuales se somete este segmento de la economía, detallando su forma peculiar de contribuir al Estado en materia de impuesto a la renta, impuesto al valor agregado e impuesto a la salida de divisas. Continuaremos con el estudio de la Planificación Tributaria en el Ecuador como una herramienta administrativa que tiene como finalidad determinar el pago de la cantidad justa que le corresponde al contribuyente por concepto de tributos, la misma también ayudará a consolidar procesos gerenciales, tales como la planificación creativa en vez de la rutinaria, la valoración de la reputación en el mismo nivel del capital financiero y los aportes tributarios al presupuesto general del Estado, en lugar de la evasión. Finalmente se expone a manera de ejemplos prácticos algunas de las alternativas legales que se pueden optar como criterios en la aplicación del proceso de planificación tributaria.

Análisis de la situación de logística y distribución del segmento móvil en la Corporación Nacional de Telecomunicaciones Empresa Pública CNT EP

Ofrece conceptos básicos para encuadrar el tema de estudio. Se realiza un análisis situacional de la CNT EP, desde su nacimiento, macro y micro ambiente y planificación estratégica que contempla el Plan de Negocios 2013 y la descripción de las operaciones. Estudia los procesos de logística móvil. Presentación de la estructura orgánica y funcional de la Gerencia Nacional Financiera, la Jefatura de Logística y Bodegas y Logística Móvil, se incursiona en temas como la cultura de área, los sistemas de formalización, transaccionales que utiliza y todo el proceso integral de área. Se realiza un análisis de tiempos en el proceso de envío de muestras comerciales para liberación del lote comercial. Se analiza un caso y se aplica una encuesta con el fin de extrapolar la información, esto permite evidenciar el problema de demora en la distribución y recojo de dispositivos móviles. Realiza una entrevista con expertos y se ejecuta un diagrama de Pareto, para luego aplicar la técnica de los 5 porqués y determinar el plan de acción a ejecutarse.

Metodología de análisis económico y social para procesos de resolución en cooperativas de ahorro y crédito del segmento 3 y 4, utilizando la estrategia de exclusión de activos y de pasivos

Con el artículo 283, la Constitución define a la economía del Ecuador, como un sistema económico popular y solidario, la misma que está compuesta por los sectores cooperativos, asociativos y comunitarios. De esto nace la Superintendencia de Economía Popular y Solidaria, creada a fin de controlar el sector cooperativo, bajo normas, y herramientas técnicas que permitan garantizar la sostenibilidad de las organizaciones en el tiempo. Si bien es cierto, las cooperativas se han venido desarrollando en base a la autogestión financiera y administrativa, por lo que se ha podido determinar organizaciones vulnerables que ponen en riesgo la estabilidad financiera del sector. Por lo que es necesario desarrollar herramientas técnicas, que alineadas a la ley, se pueda identificar las fortalezas y debilidades financieras, con el fin de tomar medidas que ayuden al crecimiento sostenible del sector cooperativo. En base al análisis financiero de los balances, y la interpretación de indicadores especializados, permita conocer las cooperativas estables y las cooperativas vulnerables, las mismas que pueden ser sujetas a la aplicación de un mecanismo de resolución, que previo análisis de escenarios, se determinen la ejecución en cooperativas con niveles de riesgo considerables. La aplicación de las estrategias de resolución, evita impactos económicos y sociales que pongan en riesgo a quienes confían en el sector cooperativo, así como la mitigación del riesgo sistémico y reputacional; por lo que estas posibles pérdidas deberán ser analizadas a fin de aplicar la que menor costo provoque.

G protein ss gamma subunits mediate presynaptic inhibition of transmitter release from rat superior cervical ganglion neurones in culture

The activation of presynaptic G protein-coupled receptors (GPCRs) is widely reported to inhibit transmitter release; however, the lack of accessibility of many presynaptic terminals has limited direct analysis of signalling mediators. We studied GPCR-mediated inhibition of fast cholinergic transmission between superior cervical ganglion neurones (SCGNs) in culture. The adrenoceptor agonist noradrenaline (NA) caused a dose-related reduction in evoked excitatory postsynaptic potentials (EPSPs). NA-induced EPSP decrease was accompanied by effects on the presynaptic action potential (AP), reducing AP duration and amplitude of the after-hyperpolarization (AHP), without affecting the pre- and postsynaptic membrane potential. All effects of NA were blocked by yohimbine and synaptic transmission was reduced by clonidine, consistent with an action at presynaptic alpha 2-adrenoceptors. NA-induced inhibition of transmission was sensitive to pre-incubation of SCGNs with pertussis toxin (PTX), implicating the involvement of G alpha(i)/(o)beta y subunits. Expression of G alpha transducin, an agent which sequesters G protein beta gamma (G beta y) subunits, in the presynaptic neurone caused a time-dependent attenuation of NA-induced inhibition. Injection of purified G beta gamma subunits into the presynaptic neurone inhibited transmission, and also reduced the AHP amplitude. Furthermore, NA-induced inhibition was occluded by pre-injection of G beta gamma subunits. The Ca2+ channel blocker Cd2+ mimicked NA effects on transmitter release. Cd2+, NA and G beta gamma subunits also inhibited somatic Ca2+ current. In contrast to effects on AP-evoked transmitter release, NA had no clear action on AP-independent EPSPs induced by hypertonic solutions. These results demonstrate that G beta gamma subunits functionally mediate inhibition of transmitter release by alpha 2-adrenoceptors and represent important regulators of synaptic transmission at mammalian presynaptic terminals.

Brief communication: a proposed method for the assessment of pubertal stage in human skeletal remains using cervical vertebrae maturation.

The assessment of age-at-death in non-adult skeletal remains is under constant review. However, in many past societies an individual's physical maturation may have been more important in social terms than their exact age, particularly during the period of adolescence. In a recent article (Shapland and Lewis: Am J Phys Anthropol 151 (2013) 302–310) highlighted a set of dental and skeletal indicators that may be useful in mapping the progress of the pubertal growth spurt. This article presents a further skeletal indicator of adolescent development commonly used by modern clinicians: cervical vertebrae maturation (CVM). This method is applied to a collection of 594 adolescents from the medieval cemetery of St. Mary Spital, London. Analysis reveals a potential delay in ages of attainment of the later CVM stages compared with modern adolescents, presumably reflecting negative environmental conditions for growth and development. The data gathered on CVM is compared to other skeletal indicators of pubertal maturity and long bone growth from this site to ascertain the usefulness of this method on archaeological collections.

Associations of dietary dark-green and deep-yellow vegetables and fruits with cervical intraepithelial neoplasia: modification by smoking

Smoking has been positively and fruit and vegetable intake has been negatively associated with cervical cancer, the second most common cancer among women worldwide. However, a lower consumption of fruits and reduced serum carotenoids have been observed among smokers. It is not known whether the smoking effect on the risk of cervical neoplasia is modified by a low intake of fruits and vegetables. The present study examined the combined effects of tobacco smoking and diet using a validated FFQ and serum carotenoid and tocopherol levels on cervical intraepithelial neoplasia grade 3 (CIN3) risk in a hospital-based case-control study conducted in Sao Paulo, Brazil, between 2003 and 2005. The sample comprised 231 incident, histologically confirmed cases of CIN3 and 453 controls. A low intake (<= 39 g) of dark-green and deep-yellow vegetables and fruits without tobacco smoking had a lesser effect on CIN3 (OR 1.14; 95% CI 0.49, 2.65) than among smokers with higher intake (>= 40 g; OR 1.83; 95% CI 0.73, 4.62) after adjusting for confounders. The OR for the joint exposure of tobacco smoking and low intake of vegetables and fruits was greater (3.86; 95% CI 1.74, 8.57; P for trend < 0.001) compared with non-smokers with higher intake after adjusting for confounding variables and human papillomavirus status. Similar results were observed for total fruit, serum total carotene (including beta-, alpha-and gamma-carotene) and tocopherols. These findings suggest that the effect of nutritional factors on CIN3 is modified by smoking.

Diet and serum micronutrients in relation to cervical neoplasia and cancer among low-income Brazilian women

Cervical cancer is a leading cancer among women in developing countries. Infection with oncogenic human papillomavirus (HPV) types has been recognized as a necessary cause of this disease. Serum carotenoids and tocopherols have also been associated with risk for cervical neoplasia, but results from previous studies were not consistent. We evaluated the association of serum total carotene and tocopherols, and dietary intakes with the risk of newly diagnosed, histologically confirmed cervical intraepithelial neoplasia (CIN) grades 1, 2, 3 and invasive cancer in a hospital-based case-control study in Sao Paulo, Brazil. The investigation included 453 controls and 4 groups of cases (CIN1, n = 140; CIN2, n = 126; CIN3, n = 231; invasive cancer, n = 108) recruited from two major public clinics between 2003 and 2005. Increasing concentrations of serum lycopene were negatively associated with CIN1, CIN3 and cancer, with odds ratios (OR) (95% CI) for the highest compared to the lowest tertile of 0.53 (0.27-1.00, p for trend = 0.05), 0.48 (0.22-1.04, p for trend = 0.05) and 0.18 (0.06-0.52, p for trend = 0.002), respectively, after adjusting for confounding variables and HPV status. Increasing concentrations of serum alpha- and gamma-tocopherols, and higher dietary intakes of dark green and deep yellow vegetables/fruit were associated with nearly 50% decreased risk of CIN3. These results support the evidence that a healthy and balanced diet leading to provide high serum levels of antioxidants may reduce cervical neoplasia risk in low-income women.

Eugenol modifies the excitability of rat sciatic nerve and superior cervical ganglion neurons

Eugenol is a phenylpropene obtained from the essential oils of plants such as clove and basil which has ample use in dentistry. Eugenol possesses analgesic effects that may be related to the inhibition of voltage-dependent Na(+) channels and/or to the activation of TRPV1 receptors or both. In the present study, electrophysiological parameters were taken from the compound action potentials of the isolated rat sciatic nerve and from neurons of the superior cervical ganglion (SCG) impaled with sharp microelectrodes under current-clamp conditions. In the isolated rat sciatic nerve, eugenol inhibited the compound action potential in a concentration-dependent manner. Action potentials recorded from SCG neurons were inhibited by eugenol with an IC(50) of 0.31 mM. At high concentrations (2 mM), during brief applications. eugenol caused significant action potential blockade while it did not interfere with the resting membrane potential or the membrane input resistance. Surprisingly, however, at low eugenol concentrations (0.6 mM), during long time applications, a reversible reduction (by about 50%) in the input membrane resistance was observed, suggesting the possible involvement of a secondary delayed effect of eugenol to reduce neuronal excitability. (C) 2010 Elsevier Ireland Ltd. All rights reserved.

Recovery of DNA for the detection and genotyping of human papillomavirus from clinical cervical specimens stored for up to 2 years in a universal collection medium with denaturing reagent

The recovery and stability of DNA for the detection and genotyping of HPV in UCM-containing specimens, after exposure to denaturing reagents and stored for up to 2 years were evaluated. Samples were collected from 60 women who had cervical cytology specimens harboring cervical intraepithelial neoplasia (CIN) 2 or 3. All samples were stored in UCM and had been frozen at -20 degrees C following the addition of the denaturing reagent (sodium hydroxide) and the removal of the aliquot required for Hybrid Capture 2 testing for the identification of HPV DNA. The samples had been stored for 6, 12 and 24 months (20 samples for each storage time). HPV DNA extraction was performed according to a protocol designed specifically and the presence and quality of DNA was confirmed by human P-globin detection using the consensus primers G73 and G74. HPV DNA was amplified using the consensus primers PGMY09 and PGMY11, and reverse line-blot hybridization was used to detect type-specific amplicons for 37 HPV types. The DNA extracted from the denatured specimen was recovered in 57/60 (95%) of the samples. HPV DNA was detected in 56/57 (98%) of the recovered samples. Twenty-six of the 56 samples recovered (48%) were genotyped successfully. (c) 2007 Elsevier B.V. All rights reserved.

Human papillomavirus type 16 variants in cervical cancer from an admixtured population in Brazil

Several studies indicate that molecular variants of HPV-16 have different geographic distribution and risk associated with persistent infection and development of high-grade cervical lesions. In the present study, the frequency of HPV-16 variants was determined in 81 biopsies from women with cervical intraepithelial neoplasia grade III or invasive cervical cancer from the city of Belem, Northern Brazil. Host DNAs were also genotyped in order to analyze the ethnicity-related distribution of these variants. Ninie different HPV-16 LCR variants belonging to four phylogenetic branches were identified. Among these, two new isolates were characterized. The most prevalent HPV-16 variant detected was the Asian-American B-2,followed by the European B-12 and the European prototype. Infections by multiple variants were observed in both invasive cervical cancer and cervical intraepithelial neoplasia grade III cases. The analysis of a specific polymorphism within the E6 viral gene was performed in a subset of 76 isolates. The E6-350G polymorphism was significantly more frequent in Asian-American variants. The HPV-16 variability detected followed the same pattern of the genetic ancestry observed in Northern Brazil, with European, Amerindian and African roots. Although African ancestry was higher among women infected by the prototype, no correlation between ethnical origin and HPV-16 variants was found. These results corroborate previous data showing a high frequency of Asian-American variants in cervical neoplasia among women with multiethnic origin.

As mudanças na organização da produção na indústria gáfica do Grande ABC: um estudo sobre o segmento off set

O presente trabalho tem por objetivo caracterizar a indústria gráfica do ponto de vista da gestão, tecnologia, inovação e competição. A economia ao longo de sua história foi marcante por alguma situação peculiar que a caracterizasse. Em particular a partir da década de 1960 acompanhamos o crescimento em larga escala na região do Grande ABC onde, a indústria automobilística e seus fornecedores necessitaram de maior estrutura e apoio para as suas operações, provocando alterações nos modos de atuação das empresas industriais no país. Nessa mesma direção pelas necessidades criadas à época, a indústria gráfica na região do ABC também teve seu crescimento para atender a demanda e, criando o caráter da regionalidade e se fortalecendo economicamente. Entretanto a partir da década de 1980 com as crises econômicas e a abertura de mercado, houve uma redução nos postos de trabalho, mas as empresas também alteraram as formas de produzir. O trabalho de campo foi apoiado num referencial teórico baseado na revisão bibliográfica e um roteiro de entrevistas que orientou a coleta de dados. Na presente pesquisa foram realizadas entrevistas com os sujeitos relacionados e verificação de documentos. A análise realizada buscou confrontar os dados coletados e sistematizados com o quadro conceitual utilizado para a elaboração da pesquisa, possibilitando apurar as principais transformações verificadas no segmento estudado, bem como oferecendo embasamento para a tomada de decisão dos atores econômicos envolvidos com o desenvolvimento da indústria gráfica no Grande ABC.

Um estudo sobre o uso do zinco e as estratégias de marketing no segmento galvanizador geral brasileiro

O objetivo deste trabalho é o de analisar a existência de estratégias de marketing das empresas de grande, médio e pequeno porte, prestadoras de serviços de galvanização geral no Brasil, para mostrar e divulgar os benefícios do material revestido com zinco em relação a outros revestimentos e, consequentemente, o aumento do uso e consumo do zinco metálico neste principal segmento de mercado, e, através de uma abordagem ampla sobre os principais conceitos e questões sobre o marketing, como marketing industrial, estratégias de marketing, segmentação de mercado e mercado-alvo, diferenciação de produtos e de serviços, canais de distribuição e rede de valor, partiu para a realização de uma pesquisa, com um roteiro de entrevista estruturado, no qual foram coletados dados de sete sujeitos amostrados de forma não-probabilística proposital, localizados no estado de São Paulo, representando 10% do total de empresas do mercado brasileiro de galvanização geral. Após avaliação dos resultados obtidos na pesquisa, pode-se constatar que a maioria do segmento galvanizador geral brasileiro não tem nenhuma estratégia de marketing voltada para a divulgação e promoção do uso de revestimento de zinco em relação a outros revestimentos. Ficando claro que somente algumas empresas de grande porte identificam a necessidade de formular e criar estratégias voltadas para o produto e/ou serviços, porém, que se desenvolvem muito timidamente. Outros aspectos, como fator de decisão para galvanizar, diferenciais avaliados pelo cliente, desenvolvimento de novos mercados, parcerias com fornecedores, atendimento das necessidades e relação com o mercado, também foram apurados neste trabalho.

A comunicação mercadológica no segmento do chocolate com ênfase no lojista e atacadista.

Dissertação apresentada ao Programa de Mestrado em Comunicação da Universidade Municipal de São Caetano do Sul - USCS

Análise de cluster no segmento de transportes rodoviários da região de Guarulhos-SP

JACUBAVICIUS, Celso. Análise de cluster no segmento de transportes rodoviários da região de Guarulhos-SP. 2012. 133f. Dissertação(Mestrado em Administração)-Universidade Municipal de São Caetano do Sul, São Caetano do Sul, 2012.