Search

RESUMEN Objetivo: Determinar en qué medida la aplicación de la auditoria de prevención tributaria incide en el pago del Impuesto General a las Ventas en empresas de calzado en Trujillo en el año 2017. Método: El tipo de investigación fue cuantitativa. Se trabajó con la información de tres empresas de calzado de la Asociación de Pequeños Industriales y Artesanos de Trujillo. Se aplicó la técnica de encuestas por cuestionario, análisis documental y entrevista a los contadores de cada empresa. Resultados: La auditoría de prevención tributaria en las empresas de calzado disminuyó en un 66,7% tanto en el incumplimiento tributario del Impuesto General a las Ventas; como en las fiscalizaciones de la Superintendencia Nacional de Aduanas y de Administración Tributaria del año 2017. Conclusión: La auditoría de prevención tributaria aplicada a empresas de calzado de Trujillo disminuyó de manera significativa el déficit de pago del Impuesto General a las Ventas del año 2017. ABSTRACT Objective: To determine to what extent the application of the tax preventive audit affected the General Sales Tax payment in footwear companies in Trujillo in 2017. Method: The investigation was quantitative, and it was developed with the information of three footwear companies from the Association of Small Industrialists and Artisans of Trujillo. The accountants of each company were subjected to the questionnaire survey technique, to the documentary analysis, and to a series of interview Results: The tax preventive audit in footwear companies decreased by 66.7% in both, the tax non-compliance of the General Sales Tax, and the audits of the National Superintendency of Customs and Tax Administration in 2017. Conclusion: The preventive tax’s audit applied to footwear companies in Trujillo, significantly reduced the payment deficit of the General Sales Tax for the year 2017.

Background. Various arboviruses are transmitted to humans by mosquitoes, particularly Aedes aegypti and Aedes albopictus, two invasive and frequently sympatric species. The objective of this study was to evaluate the behavior of Ae. albopictus with regards to houses and association with other mosquitoes in Havana province. Methods. All deposits containing water in the houses and vacant lots of urban and peri urban municipalities of the province Havana were sampled during two periods: the first 1995 – 1999 and the second 2010-2018. Results. Patterns in the presence of Ae. albopictus in the study area were observed: the persistent absence of Ae. albopictus in one municipality; in two municipalities, starting from an absence in the first period to a rapid dispersion in the following period; and a sustained decrease in the dispersion of Ae. albopictus in two other municipalities. The association of Ae. albopictus with other mosquitoes smaller in the peripheral municipalities, although being the ones with the greatest presence of Ae. albopictus. However overall, we found an increase in this association when comparing the period 2010-2018 with the first period since its introduction in Havana. Inside the houses, Ae albopictus was present in 8% (2016) to 21.5% (2013) with an average of 15%, which evidences an initial domiciliation of the species.Conclusions. The results obtained in this work show an initiation of domiciliation of Ae albopictus in the urban area of Havana province. This is important to alert the National Control Program to strengthen the entomological monitoring of Ae. albopictus, and not only Ae. aegypti. The follow up of this domiciliation is important to guide control efforts, knowing its role as a vector of different arboviruses.

La investigacion sigue un enfoque cuantitativo, cuasiexperimental, su objetivo fue analizar la influencia del desarrollo de la creatividad, en la motivacion hacia el aprendizaje de las ciencias naturales en estudiantes de la basica primaria del Centro Educativo “Cuatro Bocas” del Municipio de San Martin, Cesar. Con una muestra intencional de 30 estudiantes cuyas familias son agricultores del Cesar se implementan test de creatividad y motivacion con alfa=0,8 y 0,9 respectivamente, asi como pruebas pretest y postest. resultados muestran mejora en motivacion al implementar la metodologia Creativa, diferencias significativas en grupo control y experimental antes y depues de implementar metodologia. Conclusion: metodologias que fomentan la creatividad tuvo incidencia en la motivacion hacia el aprendizaje de las ciencias en los estudiantes. Abstract The research follows a quantitative, quasiexperimental approach, its objective was to analyze the influence of the development of the creativity, in the motivation towards the learning of the natural sciences in students of the basic elementary of the Educational Center "Four Bocas" of the Municipality of San Martin, Cease. With an intentional sample of 30 students whose families are Cesar farmers, creativity and motivation tests are implemented with alpha = 0.8 and 0.9 respectively, as well as pretest and posttest tests. Results show improvement in motivation when implementing the Creative methodology, significant differences in control and experimental group before and after implementing methodology. Conclusion: methodologies that encourage creativity had an impact on the motivation to learn science in students. Keywords: creativity, motivation, science, empathy, perceptions Resumo A pesquisa segue uma abordagem quantitativa, quasi-experimental, seu objetivo foi analisar a influencia do desenvolvimento da criatividade, na motivacao para a aprendizagem das ciencias naturais em estudantes da elementar basica do Educational Center "Quatro Bocas" do Municipio de San Martin, Cessar. Com uma amostra intencional de 30 estudantes cujas familias sao agricultores Cesar, testes de criatividade e motivacao sao implementados com alfa = 0,8 e 0,9, respectivamente, bem como testes de pre-teste e pos-teste. Os resultados mostram melhoria na motivacao aquando da implementacao da metodologia criativa, diferencas significativas no controle e grupo experimental antes e apos a implementacao de metodologia. Conclusao: metodologias que incentivar a criatividade teve um impacto sobre a motivacao para aprender ciencias em alunos. Palavras-chave: criatividade, motivacao, ciencia, empatia, percepcoes