Diagnóstico de la incidencia económica de precios de transferencia en el sistema bancario de El Salvador.

En esta investigación se presenta el tema “Diagnóstico de la incidencia económico de precios de transferencia en el sistema bancario de El Salvador”, haciendo énfasis a la deducibilidad del impuesto sobre la renta a la que es sujeta este tipo de operaciones; la metodología utilizada es de naturaleza cualitativa y su objeto de estudio es en primer lugar listar las operaciones más comunes que los bancos realizan con sujetos relacionados, además de efectuar un análisis de comparabilidad entre la normativa fiscal actual y la metodología propuesta por la Organización para la Cooperación y el Desarrollo Económico (OCDE). Esta organización fue creada en 1961 con el objeto de establecer políticas que logren y permitan un alto grado de crecimiento económico entre sus países miembros y contribuir al desarrollo mundial; uno de los aportes más importantes es el Principio de Plena Competencia. El estudio se realizó considerando algunos aspectos del método inductivo que busca establecer conclusiones generales a partir de algo particular, lo que permitió realizar un análisis teórico-práctico, dado que el producto final que se espera obtener es servir de guía para realizar evaluaciones de nuevas operaciones. En la actualidad los precios de transferencia, resultan ser un tema de mucha importancia, tanto para la autoridad fiscal como para las empresas que son sujetos pasivos contribuyentes del Estado. El controlar el valor que se asigna a los bienes y servicios que se transan en el mercado, implica establecer mecanismos y herramientas que facilitan el estudio de la asignación de precios. Para realizar el estudio de precios de transferencia, se hizo necesario seguir una serie de pasos de forma sistemática que incluyó un análisis general de la industria en estudio, conocer de forma detallada las operaciones que llevan a cabo y verificar los acuerdos de servicios que posee la compañía con sus relacionadas. Para la investigación, del conjunto total de bancos autorizados por la Superintendencia del Sistema Financiero se eligieron dos privados y un estatal, los criterios utilizados para su elección, fueron principalmente los contactos que se tenían para la obtención de la información, ya que el manejo administrativo y la documentación de los bancos es de carácter confidencial. La técnica para la recolección de datos y para la obtención de información fue la encuesta en su modalidad de cuestionario, la cual ha permitirá un análisis documental y de contenido.

Diseño de un sistema de costos estimados como herramienta para la fijación de precios de venta en la pequeña empresa fabricante de panales de radiadores.

El presente trabajo de graduación se fundamenta en la necesidad de contar con un documento que sirva de herramienta de control para la fijación de precios con él un sistema de costo estimados en las industrias de panales de radiadores en el área metropolitana de san salvador. Con el objeto de dar a conocer el tratamiento adecuado de los costos en las industrias fabricantes de panales de radiadores se realizó dicha investigación para proporcionar una herramienta de control en su actividad industrial. Debido a lo anterior se desarrolla la investigación y se hace necesaria la información bibliografica, la cual sirvió de base para la elaboración del marco teórico del trabajo de graduación para ello se consideró los siguientes aspectos: los antecedentes desde el inicio de las operaciones y establecimiento de dichas industrias en el país. Por otro lado se hizo necesario la consulta de libros, trabajos de graduación que tienen relación con el tema y las normativas que regulan a dicha industrias. El método empleado en el desarrollo del trabajo es de carácter exploratorio, analítico y correlacional, partiendo de la investigación de campo, esta se llevó a cabo a través del uso de la técnica entrevista y del cuestionario el cual proporciono datos específicos en cuanto al área de estudio de la industria de panales de radiadores. Los resultados de la entrevista evidencian la carencia de un adecuado sistema de costos para registrar o acumular los costos, por otro lado se procedió a pasar un cuestionario el cual consta de 20 interrogantes acerca de procedimientos relacionados con el tratamiento de los costos y su respectiva fabulación y resultado. Se realizó un caso práctico donde se demuestra sistemáticamente la implementación de un sistema de costos estimados desde la elaboración de la hoja de costos unitarios hasta llegar al tratamiento de las variaciones como resultado de las estimaciones y lo real. Se determinó que las pequeñas empresas productoras de panales para radiadores no cuentan con un adecuado sistema de costos que les sirva como herramienta de control para, poder establecer precios de ventas adecuados de los bienes que producen. La industria de panales de radiadores no evalúa, si se recuperan o no los costos mínimos de producción ya que no establecen el costo unitario de cada panal producido entonces esto conlleva a que puedan establecer precios de ventas a bajo de su costo. Y finalmente se recomienda a Radiadores De El Salvador S.A de C.V que haga uso de un sistema de costos estimados para la acumulación de sus costos y establecer el costo unitario de los panales que producen como herramienta para la fijación de precios de ventas.

EL MERCADO DE TIERRAS E INMUEBLES: ALGUNOS ASPECTOS METODOLOGICOS Y TECNICOS

En este artículo se presenta la metodología para el estudio del mercado de las tierras e inmuebles.  Se detallan el método, las técnicas de análisis, la base de datos y las fuentes de información. Se presenta el método para estudiar el mercado de  tierras, los precios de la tierra y los inmuebles, la oferta y la demanda de vivienda, la conversión de tierra agrìcola a tierra urbana, los costos de construcción y urbanización y la demanda actual y futura de la tierra y la vivienda.

Aspectos técnicos da monitorização da pressão intracraniana pelo método subaracnóideo no traumatismo craniencefálico grave

Two hundred and six patients with severe head injury (Glasgow Coma Scale of 8 points or less after nonsurgical resuscitation on admission), managed at Intensive Care Unit-Hospital das Clínicas - Universidade Estadual de Campinas were prospectively analysed. All patients were assessed by CT scan and 72 required neurosurgical intervention. All patients were continuously monitored to evaluate intracranial pressure (ICP) levels by a subarachnoid device (11 with subarachnoid metallic bolts and 195 with subarachnoid polyvinyl catheters). The ICP levels were continuously observed in the bedside pressure monitor display and their end-hour values were recorded in a standard chart. The patients were managed according to a standard protocol guided by the ICP levels. There were no intracranial haemorrhagic complications or hematomas due the monitoring method. Sixty six patients were punctured by lateral C1-C2 technique to assess infectious complications and 2 had positive cerebrospinal fluid samples for Acinetobacter sp. The final results measured at hospital discharge showed 75 deaths (36,40%) and 131 (63,60%) survivors. ICP levels had significantly influenced the final results (p<0,001). The subarachnoid method to continuously assess the ICP levels was considered aplicable, safe, simple, low cost and useful to advise the management of the patients. The ICP record methodology was practical and useful. Despite the current technical advances the subarachnoid method was considered viable to assess the ICP levels in severe head injury.

Espectroscopia optogalvânica: alguns aspectos relevantes

In this work we present the optogalvanic effect in ionized gases in an historical perspective. This effect was observed for the first time by Foote and Mohler in 1925, and explained by Penning in 1928 for mixtures (Ne-Ar) and pure gases (or vapours) in 1937. Also, we show some aspects of the contributions of Romenian authors for the development of optogalvanic spectroscopy, which was used as a new technique only after 1964.

A síntese da amônia: alguns aspectos históricos

The ammonia synthesis from its elements plays an important role in the survival of humankind. A short historical development of discoveries of the nitrogen cycle, the nitrogen sources for agriculture and the ammonia synthesis (in laboratory and industry) are presented. Some brief aspects of nitrogen chemistry are described. Short biographies of Fritz Haber and Carl Bosch, the main persons in this epopee, are also presented.

Cromatografia de afinidade por íons metálicos imobilizados (IMAC) de biomoléculas: aspectos fundamentais e aplicações tecnológicas

Immobilized Metal Ion Affinity Cromatography - IMAC - is a group-specific based adsorption applied to the purification and structure-function studies of proteins and nucleic acids. The adsorption is based on coordination between a metal ion chelated on the surface of a solid matrix and electron donor groups at the surface of the biomolecule. IMAC is a highly selective, low cost, and easily scaled-up technique being used in research and commercial operations. A separation process can be designed for a specific molecule by just selecting an appropriate metal ion, chelating agent, and operational conditions such as pH, ionic strength, and buffer type.

Análise de aspectos socioeconômicos e tecnológicos da agropecuária na Bacia Hidrográfica do Rio Mogi Guaçu

Currently, owing to the occurrence of environmental problems, along with the need of environmental preservation, both the territory management of Hydrographic Basin and the conservation of natural resources have proven to have remarkable importance. Thus, the mean goal of the research is to raise and scrutinize social-economic and technologic data from the Mogi Guaçu River Hydrographic Basin (São Paulo, Brazil). The aim is to group municipalities with similar characteristics regarding the collected data, which may direct joint actions in the Hydrographic Basin Management. There were used both the methods of factorial analysis and automatic hierarchical classifications. Additionally, there is going to be applied a Geographical Information System to represent the outcomes of the methods aforementioned, through the evolvement of a geo-referenced database, which will allow the obtainment of information categorically distributed including theme maps of interest. The main characteristics adopted to group the municipalities were: agricultural area, sugar cane production, small farms, animal production, number of agriculture machinery and equipments and agricultural income. The methodology adopted in the Mogi Guaçu River Hydrographic Basin will be analyzed vis-à-vis its appropriateness on basin management, as well as the possibility of assisting the studies on behalf of the São Paulo Hydrographic Basin groups, to regional development.

Flora e aspectos auto-ecológicos de um encrave de cerrado na chapada do Araripe, Nordeste do Brasil

This study subject to investigate the floristic composition and richness, the reproductive phenological patterns, the dispersal syndromes and life forms of species of a disjunt cerrado in semiarid climate at Araripe plateau during a one year period. We found 107 species and 41 families. Fabaceae, Myrtaceae, Poaceae, Apocynaceae, Euphorbiaceae and Malpighiaceae showed the largest number of species. For 47 of the woody species found, we studied the geographical distribution based on 27 papers of the Brazilian cerrados. Twelve species are of widespread occurence in the cerrado, and 13 are restricted to the Araripe plateau. Zoocory, autocory, and anemocory are the predominant syndromes of dispersal. The predominant life forms were phanerophytes (50.7%), hemicriptophytes (14.9%) and camephytes (13.1%). The cerrado of Araripe have lower species richness than continous cerrados, but a similar pattern of reproductive phenology, dispersal syndromes and life forms in more humid zones.

Aspectos ultra-estruturais dos canais secretores em órgãos vegetativos e reprodutivos de Anacardiaceae

The study assessed phloem canal development and ultra-structure in shoot apices of Spondias dulcis G. Forst., phloematic canal ultra-structure in shoot apices of Tapirira guianensis Aubl., and floral canal ultra-structure and development and fruit canal ultra-structure of the latter specie. The flower and fruit canals of Anacardium humile St.Hil. were also studied ultra-structurally. The canals in shoot apices of S. dulcis show schizo-lysigenous formation and the floral canals of T. guianensis show schizogenous development. Epithelial cells of S. dulcis and T. guianensis canals have rough endoplasmic reticulum, free ribosomes, elongated plastids of several shapes with osmiophilic inclusions and dictyosomes with production of vesicles. Such organelles participate in the secretion of a heterogeneous exudate, which is comprised of hydrophilic and lipophilic substances. The epithelial cells of the fruit of A. humile present elongated plastids with circular membrane system, which are involved in the synthesis of lipophilic substances. The results of the ultra-structural analyses of the epithelial cells corroborate the results previously obtained in a histochemical study. In the histochemical study, lipophilic and hydrophilic substances were identified in the canals of T. guinanensis and S. dulcis and only lipophilic substances were identified in the canals of A. humile. Based on the ultrastructural aspects of the secretory canals of T. guianensis and S. dulcis we concluded that the plastids of the epithelial cells of the two species are different although they produce secretion of similar composition. A new record for the family is the presence of a great number of circular plastids in epithelial cells of the fruit of Anacardium humile. The pattern found in the secretory canals of the studied species is the ecrine type of secretion release.

Formação de professores: aspectos históricos e teóricos do problema no contexto brasileiro

This article deals with the theme of teacher training from the historical and theoretical perspectives. In the first part, the historical focus is introduced and the trajectory of teacher training in Brazil is examined, dividing it into six periods beginning with the passing of the Law of Schools of First Letters in 1827 and closing with the promulgation of the new law for national education in 1996. The second part deals with theoretical aspects, considering the two basic models of teacher training, their implications for the training of teachers of primary and pre-school education, the dilemma resulting from the contraposition between the two models and the way for overcoming it and concluding with observations on the training of teachers for special education.

Aspectos médicos e sociais no atendimento oftalmológico de urgência

Purpose: A survey was carried out on one hundred patients of the Emergency Service of the Ophthalmology Department of the Hospital das Clinicas of the University of Campinas (UNICAMP), in order to analyze the personal characteristics and the barriers against getting resolving ophthalmologic assistance. Variables, were the following: sex, age, home town, average distance between the place of initial symptoms and first visit to the hospital, time spent between the first examination (if performed in any other service) and the examination performed at the Hospital das Clinicas of University of Campinas, diagnosis, veracity of emergency, need to refer patients previously seen in other services to our Service and possibility of assistance and treatment at a secondary level. Methods: The sample showed the following characteristics: distances between 20 and 100 kilometers covered by 50.0% of the patients to be seen at University of Campinas. 75.0% of those patients needed someone to stay with them and 67.0% came from other municipalities. The long distances covered meant additional expenses for the treatment of diseases which should be treated locally. Results: Among the patients referred to University of Campinas by ophthalmologists of other services, 87.5% could have their diseases treated at a secondary level of assistance and 66.7% of real emergencies and 60% of false emergencies took longer than 7 days to reach the emergency room of University of Campinas. This shows the poor infrastructure of secondary services regarding excellence of emergency care and education of patients. Conclusions: We recommend education of general physicians and ophthalmologists for emergency eye care and also the supply of both secondary and tertiary public services or medicare, strategically setup in the whole state of Sao Paulo.

Aspectos da tomografia computadorizada craniana na neurocisticercose na infância

The authors present the analysis of 27 computed tomography scans (CT) of 18 children which were divided in three groups according to clinical and tomographic criteria. Group 1 was characterized mainly by epilepsy and calcifications. Group 2 was characterized by intracranial hypertension and several tomographic aspects: edema, cysts and nodules were seen in three patients; hydrocephaly and calcifications were seen in two patients and CT was normal in one patient. Group 3 had patients with epilepsy or headache and variable tomographic patterns. The results are discussed based on the available literature.

Qualidade de vida de portadores de Diabetes Mellitus tipo II frente às oscilações no nível de atividade física, aspectos socioeconômicos e presença de comorbidades

Universidade Estadual de Campinas . Faculdade de Educação Física

O rugbi em cadeira de rodas : aspectos tecnicos e taticos e diretrizes para seu desenvolvimento

Universidade Estadual de Campinas . Faculdade de Educação Física